Income Tax (Officers' Children's Allowance) Sir J. HARMOOD-BANNER asked the Chancellor of the Exchequer whether foe will reconsider the instructions given to the surveyors of Income Tax to deduct from officers' children's allowance recently created a charge for Income Tax which, in the case of other allowances, is not deducted? Mr. BONAR LAW These additional emoluments payable to officers are assessable to Income Tax equally with the rest of their emoluments. The statutory Income Tax allowances in respect of children apply, of course, in the case of officers as to any other taxpayers.