HC Deb 23 July 1912 vol 41 cc982-3

asked the Chancellor of the Exchequer whether, in the event of a woman who earns about £21 per annum herself applying for exemption from the provisions of the National Insurance Act on the plea that she is mainly dependent on her father for her living, it is in accordance with the provisions of that Act that the Excise officer should visit the father and require him to communicate the value of such living for the purposes of assessing it in a form to be forwarded to London, at the same time suggesting that £1 weekly would be about the value; and whether it is his intention, in the event of such exemption being allowed, to add the net income of the daughter to the business profits of the father for the purposes of taxation?


A claim to exemption from the provisions of Part I. of the National Insurance Act must be substantiated to the satisfaction of the Commissioners. If the hon. Member has in mind a case in which he considers the information asked for to have been unnecessary, I shall be happy to investigate it on his sending me the particulars. As regards the last part of the question, the same income, within the meaning of the Income Tax Acts, would not be chargeable in the hands both of the father and the daughter.