§ Mr. Bishop
asked the Chancellor of the Exchequer whether, under the Education (Handicapped Children) Act 1970, handicapped children of 16 years and over attending establishments classified under the Act as schools, or as training centres, are eligible to receive income tax child allowance; and whether claims can be made retrospectively.
§ Mr. Nott
Children over 16 who are in full-time attendance at former junior training centres which are reclassified as special schools under the Education (Handicapped Children) Act 1970 or as registered "independent schools" are regarded as receiving full-time instruction at an educational establishment for the purposes of income tax child allowance. Claims for an allowance for such children are therefore admissible from 1970–71 onwards—the date when the Education (Handicapped Children) Act came into operation.
There is no change as regards children attending adult training centres.