33. EARL of RONALDSHAYasked the Chancellor of the Exchequer if a man whose income, when joined to that of his wife, exceeds £160 a year is liable to pay Income Tax upon the joint income; and, if that is so, whether a man who is an employed person and whose income, in conjunction with his wife's, exceeds £160 a year is not entitled to exemption from the provisions of the National Insurance Act?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Masterman)The answer to the first part of the question is in the affirmative, subject to the exception under 60 and 61 Vic, c. 24, Section 5, where the husband and wife are each separately earning an income from personal labour and the joint income does not exceed £500. With regard to the second part of the question, I would refer the Noble Lord to the answer I gave my hon. Friend the Member for the Ossory Division of Queen's County on 25th October.