HC Deb 07 May 1894 vol 24 cc481-2
MR. DARLING (Deptford)

I beg to ask the Chancellor of the Exchequer whether he will explain by what legal authority a man and woman earning separate salaries as teachers in Board schools, whose earnings would both be exempt separately from Income Tax, being separately entitled to deduction, are now charged such tax calculated on the amount of their two incomes added together; and whether, under the proposed changes, such incomes will be separately assessed in future, and the abatement allowed on each income singly?


I assume that the man and woman referred to by the hon. and learned Member are man and wife. The legal authority is the Income Tax Act, 1842, Section 45. The proposed changes will not make any alteration in the existing law in this respect.


I did intend to deal with the case of man and wife who are engaged in the same employment, and I took the case of the Board school as one in which the point has arisen. I wanted to know if the incomes are assessed together, and, if so, is it done under a Treasury Minute?


It is done under Section 45 of the Income Tax Act, 1842. The present Bill proposes no change in that respect.