HC Deb 21 July 1914 vol 65 cc405-9

In any assessment made upon any parent for the purposes of Income Tax, such parent shall be entitled to claim that a deduction shall be made from such assessment equal to the amount of any payment made by him for the education of any child during the previous twelve months.

Clause brought up, and read the first time.


I beg to move, "That the Clause be read a second time."

I do not expect that the new Clause will get from the Government anything but an unkind reception. We have been reproached by the Secretary to the Treasury for bringing forward these new Clauses on the Report stage of the Finance Bill. We are forced to do that, under the guillotine, because this Clause was put down for the' Committee stage. This is the only opportunity we shall have of discussing it. With the Income Tax at the present height, and with the taxation against married people in this country amounting to £2,000,000 more than it would be if they were living together without being married—[Laughter.] That was admitted by the Chancellor of the Exchequer in the last few days. The request in this Clause is that he should give some reparation to married people. When we know that the country has to pay £38,000,000 in education charges, the concession asked in this proposal will help

people to pay for the education of their children and save them from becoming a charge on the public rates. If the Chancellor of the Exchequer cannot give any consideration to the proposal this year, I hope he will bear it in mind and give it some of his sympathy in the next Budget.


I beg to second the Motion. I do so with a very different expectation from that expressed by my hon. Friend. I do so with full confidence that the admiration professed by the Government for education is something more than lip service, and that the party opposite, by supporting us in the Lobby, will do something on behalf of education.


This is a proposal that if you send your son to Eton and pay £300 for his education, you are to get a deduction of Income Tax in respect of that amount, and in like manner if a boy's education at a cheaper school costs £200 or £100, you will be entitled to a deduction on the amount. I think it is not reasonable to ask that you should pay Income Tax in proportion to the expense of the education of your children.

It being Eleven of the clock, Mr. SPEAKER proceeded, pursuant to the Order of the House of the 8th July, to put forthwith the Question necessary to dispose of the Clause under consideration.

Question put, "That the Clause be read a second time."

The House divided: Ayes, 166; Noes. 266.

Division No. 195.] AYES. [11.0 p.m.
Agg-Gardner, James Tynte Banner, Sir John S. Harmood- Bentinck, Lord H. Cavendish
Aitken, Sir William Max Baring, Major Hon. Guy V. (Winchester) Bigland, Alfred
Amery, L. C M. S. Barlow, Montague (Salford, South) Bird, Alfred
Archer-Shee, Major Martin Barnston, Harry Blair, Reginald
Ashley, Wilfrid W. Beckett, Hon. Gervase Boscawen, Sir Arthur S. T. Gnffith-
Astor, Waldorf Benn, Arthur Shirley (Plymouth) Bowden, G. R. Harland
Baker, Sir Randolf L. (Dorset, N.) Benn, Ion Hamilton (Greenwich) Boyton, James
Baldwin, Stanley Bennett-Goldney, Francis Brassey, H. Leonard Campbell
Bridgeman, William Clive Hardy, Rt. Hon. Lawrence Perkins, Walter Frank
Burn, Colonel C. R. Harris, Leverton (Worcester, East) Peto, Basil Edward
Butcher, John George Harrison-Broadley, H. B. Pollock, Ernest Murray
Campbell, Captain Duncan F. (Ayr, N.) Helmsley, viscount Pryce-Jones, Colonel E.
Campion, W. R. Henderson, Major H. (Berks, Abingdon) Quilter, Sir William Eley C.
Carlile, Sir Edward Hildred Henderson, Sir A. (St. Geo., Han. Sq.) Randles, Sir John S.
Cassel, Felix Herbert, Hon. A. (Somerset, S.) Rawlinson, John Frederick Peel
Castlereagh, Viscount Hewins, Wiliam Albert Samuel Rees, Sir J. D.
Cave, George Hibbert, Sir Henry F. Ronaldshay, Earl of
Cecil, Evelyn (Aston Manor) Hills, John Waller Rothschild, Lionel de
Cecil, Lord Hugh (Oxford University) Hill-Wood, Samuel Royds, Edmund
Cecil, Lord R. (Herts, Hitchin) Hoare, S. J. G. Samuel, Sir Harry (Norwood)
Clay, Captain H. H. Spender Hohler, G. F. Samuel, Samuel (Wandsworth)
Clive, Captain Percy Archer Hope, Harry (Bute) Sanders, Robert Arthur
Clyde, J. Avon Hope, James Fitzalan (Sheffield) Sanderson, Lancelot
Coates, Major Sir Edward Feetham Hope, Major J. A. (Midlothian) Sassoon, Sir Philip
Craig, Captain James (Down, E.) Horner, Andrew Long Scott, Sir S. (Marylebone, W.)
Craig, Norman (Kent, Thanet) Hunt, Rowland Smith, Harold (Warrington)
Crichton-Stuart, Lord Ninian Hunter, Sir Charles Rodk. Spear, Sir John Ward
Currie, George W. Jardine, Ernest (Somerset, East) Stanler, Beville
Dalrymple, Viscount Joynson-Hicks, William Stanley, Hon. G. F. (Preston)
Denisen-Pender, J. c. Kerry, Earl of Starkey, John R.
Denniss, E. R. B. Keswick, Henry Staveley-Hill, Henry
Dickson, Rt. Hon. C. Scott Kinloch-Cooke, Sir Clement Swift, Rigby
Eyres-Monsell, Bolton M. Lane-Fox, G. R. Sykes, Sir Mark (Hull, Central)
Faber, George Denison (Clapham) Lloyd, George Butler (Shrewsbury) Talbot, Lord Edmund
Faber, Captain W. V. (Hants, W.) Locker-Lampson, G. (Salisbury) Terrell, Henry (Gloucester)
Fell, Arthur Locker-Lampson, O. (Ramsey) Thomas-Stanford, Charles
Fisher, Rt. Hon. W. Hayes Lockwood, Rt. Hon. Lt.-Colonel A. R. Thomson, W. Mitchell- (Down, North)
Flannery, Sir J. Fortescue Lowe, Sir F. W. (Birm., Edgbaston) Thynne, Lord Alexander
Fletcher, John Samuel Lyttelton, Hon. J. C. Touche, George Alexander
Ganzoni, Francis John C. Macmaster, Donald Tryon, Captain George Clement
Gardner, Ernest M'Calmont, Major Robert C. A. Walrond, Hen. Lionel
Gastrell, Major W. Houghton Magnus, Sir Philip Warde, Colonel C. E. (Kent, Mid)
Gibbs, G. A. Mason, James F. (Windsor) Watson, Hon. W.
Gilmour, Captain John Mildmay, Francis Bingham Weigall, Captain A. G.
Glazebreek, Captain Philip K. Mills, Hon. Charles Thomas Wheier, Granville C. H.
Goldman, C. S. Morrison-Bell, Capt. E. F. (Ashburton) White, Major G. D. (Lancs., Southport)
Goldsmith, Frank Morrison-Bell, Major A. C. (Honiton) Williams, Colonel R. (Dorset, W.)
Grant, J. A. Mount, William Arthur Willoughby, Major Hon. Claud
Greene, W. R. Newdegate, F. A. Wills, Sir Gilbert
Gretton, lohn Nicholson, William G. (Petersfield) Wilson, A. Stanley (Yorks, E. R.)
Guinness, Hon. Rupert (Essex, S. E.) Nield, Herbert Wood, Hon. E. F. L. (Yorks, Ripon)
Guinness, Hon W. E. (Bury S. Edmunds) O'Neill, Hon. A. E. B. (Antrim, Mid) Wood, John (Stalybridge)
Gwynne, R. S. (Sussex, Eastbourne) Orde-Powlett, Hon. W. G. A. Younger, Sir George
Haddock, George Bahr Ormsby-Gore, Hon. William
Hall, D. B. (Isle of Wight) Parker, Sir Gilbert (Gravesend) TELLERS FOR THE AYES.—Mr.
Hall, Frederick (Dulwich) Peel, Lieut.-Colonel R. F. Gershom Stewart and Sir Henry Craik.
Hamilton, C. G. C. (Ches., Altrincham)
Abraham, William (Dublin, Harbour) Byles, Sir William Pollard Edward, John Hugh (Glamorgan, Mid)
Acland, Francis Dyke Carr-Gomm, H. W. Elverston, Sir Harold
Addison, Dr. Christopher Cawley, Harold T. (Lancs., Heywood) Esmonde, Dr. John (Tipperary, N.)
Adkins, Sir W. Ryland D. Chancellor, Henry George Esmonde, Sir Thomas (Wexford, N.)
Agnew, Sir George William Churchill, Rt. Hon. Winston S. Falconer, James
Allen, Arthur A. (Dumbartonshire) Clancy, John Joseph Fenwick, Rt. Hon. Charles
Allen, Rt. Hon. Charles p. (Stroud) Clough, William Ffrench, Peter
Armitage, R. Clynes, John R. Field, William
Arnold, Sydney Collins, Godfrey P. (Greenock) Flennes, Hon. Eustace Edward
Baker, Harold T. (Accrington) Cempton-Rickett, Rt. Hon. Sir J. Fitzgibbon, John
Baker, Joseph Allen (Finsbury, E.) Cornwall, Sir Edwin A. Flavin, Michael Joseph
Balfour, Sir Robert (Lanark) Cory, Sir Clifford John Furness, Sir Stephen Wilson
Banbury, Sir Frederick George Craig, Herbert J. (Tynemouth) Gelder, Sir William Alfred
Baring, Sir Godfrey (Barnstaple) Crooks, William George, Rt. Hon. D. Lloyd
Barlow, Sir John Emmott (Somerset) Crumley, Patrick Gladstone, W. G. C.
Barnes, George N. Cullinan, John Glanville, H. J.
Beale, Sir William Phipson Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) Goddard, Sir Daniel Ford
Beck, Arthur Cecil Davies, David (Montgomery Co.) Goldstone, Frank
Benn, W. W. (T. Hamlets, St. George) Davies, Timothy (Lincs., Louth) Greig, Colonel J. W.
Bentham, George Jackson Davies, Sir W. Howell (Bristol, S.) Grey, Rt. Hon. Sir Edward
Bethell, Sir John Henry Dawes, James Arthur Griffith, Rt. Hon. Ellis Jones
Black, Arthur W. De Forest, Baron Guest, Hon. Frederick E. (Dorset, E.)
Boland, John Plus Delany, William Gulland, John William
Booth, Frederick Handel Denman, Hon. Richard Douglas Gwynn, Stephen Lucius (Galway)
Bowerman, Charles W. Devlin, Joseph Hackett, John
Brady, Patrick Joseph Dickinson, Rt. Hon. Willoughby H. Hamilton, Lord C. J. (Kensington, S.)
Brockiehurst, William B. Dillon, John Hancock, John George
Brunner, John F. L. Donelan, Captain A. Harcourt, Rt. Hon. Lewis (Rossendale)
Bryce, J. Annan Doris, William Harcourt, Robert V. (Montrose)
Buckmaster, Sir Stanley O. Duffy, William J. Hardie, J. Keir
Burns, Rt. Hon. John Duncan, C. (Barrow-in-Furness) Harmsworth, Cecil (Luton, Beds)
Burt, Rt. Hon. Thomas Duncan, Sir J. Hastings (Yorks, Otley) Harvey, A. G. C. (Rochdale)
Harvey, T. E. (Leeds, West) Markham, Sir Arthur Basil Robertson, John M. (Tyneside)
Haslam, Lewis (Monmouth) Marks, Sir George Croydon Robinson, Sidney
Havelock-Allan, Sir Henry Marshall, Arthur Harold Roch, Walter F. (Pembroke)
Hayden, John Patrick Meagher, Michael Roche, Augustine (Louth)
Hayward, Evan Meehan, Francis E. (Leitrim, N.) Roe, Sir Thomas
Helme, Sir Norval Watson Meehan, Patrick J. (Queen's Co., Leix) Rowlands, James
Hemmerde, Edward George Millar, James Duncan Rowntree, Arnold
Henderson, Arthur (Durham) Molloy, Michael Runciman, Rt. Hon. Walter
Henry, Sir Charles Molteno, Percy Alport Russell, Rt. Hon. Thomas W.
Hewart, Gordon Mond, Rt. Hon. Sir Alfred Samuel, J. (Stockton-on-Tees)
Higham, John Sharp Montagu, Hon. E. S. Scanlan, Thomas
Hinds, John Mooney, John J. Scott, A. MacCallum (Glas., Bridgeton)
Hodge, John Morgan, George Hay Seely, Rt. Hon. Colonel J. E. B.
Hogge, James Myles Morrell, Philip Sheeny, David
Holt, Richard Durning Morison, Hector Sherwell, Arthur James
Hope, John Deans (Haddington) Munro, Rt. Hon. Robert Shortt, Edward
Howard, Hon. Geoffrey Murphy, Martin J. Simon, Rt. Hon. Sir John Allsebrook
Hudson, Walter Needham, Christopher T. Smith, Albert (Lancs., Clitheroe)
Hughes, Spencer Leigh Neilson, Francis Smith, H. B. Lees (Northampton)
Illingworth, Percy H. Nicholson, Sir Charles N. (Doncaster) Smyth, Thomas F. (Leitrim, S.)
John, Edward Thomas Nolan, Joseph Spicer, Rt. Hon. Sir Albert
Jones, Edgar (Merthyr Tydvil) Norton, Captain Cecil W. Sutherland, John E.
Jones, Henry Haydn (Merioneth) Nugent, Sir Walter Richard Sutton, John E.
Jones, J. Towyn (Carmarthen, East) Nuttall, Harry Taylor, John W. (Durham)
Jones, Laif (Notts, Rushcliffe) O'Brien, Patrick (Kilkenny) Taylor, Theodore C. (Radcliffe)
Jones, William S. Glyn- (Stepney) O'Connor, T. P. (Liverpool) Taylor, Thomas (Bolton)
Jowett, Frederick William O'Doherty, Philip Tennant, Rt. Hon. Harold John
Joyce, Michael O'Donnell, Thomas Thorne, G. R. (Wolverhampton)
Kellaway, Frederick George O'Dowd, John Toulmin, Sir George
Kelly, Edward O'Malley, William Verney, Sir Harry
Kennedy, Vincent Paul O'Neill, Dr. Charles (Armagh, S.) Walsh, Stephen (Lancs., Ince)
Kenyon, Barnet O'Shaughnessy, P. J. Walters, Sir John Tudor
Kilbride, Denis O'Sullivan, Timothy Waring, Walter
King, Joseph Palmer, Godfrey Mark Warner, Sir Thomas Courtenay T.
Lambert, Rt.-Hon. G. (Devon, S. Molton) Parker, James (Halifax) Watt, Henry A.
Lambert, Richard (Wilts, Cricklade) Parry, Thomas H. Wedgwood, Josiah C.
Lardner, James C. R. Pease, Rt. Hon. Joseph A. (Rotherham) White, J. Dundas (Glasgow, Tradeston)
Law, Hugh A. (Donegal, W.) Phillips, John (Longford, S.) White, Sir Luke (Yorks, E. R.)
Lawson, Sir W. (Cumb'rld, Cockerm'th) Ponsonby, Arthur A. W. H. White, Patrick (Meath, North)
Levy, Sir Maurice Pratt, J. W. Whitehouse, John Howard
Lewis, Rt. Hon. John Herbert Price, C. E. (Edinburgh, Central) Whittaker, Rt. Hon. Sir Thomas P.
Lundon, Thomas Priestley, Sir Arthur (Grantham) Whyte, Alexander F. (Perth)
Lyell, Charles Henry Priestley, Sir W. E. B. (Bradford, E.) Wiles, Thomas
Lynch, Arthur Alfred Pringle, William M. R. Wilkie, Alexander
Macdonald, J. Ramsay (Leicester) Radford, G. H. Williams, Aneurin (Durham, N. W.)
Macdonald, J. M. (Falkirk Burghs) Raffan, Peter Wilson Williams, Penry (Middlesbrough)
McGhee, Richard Rea, Rt. Hon. Russell (South Shields) Williamson, Sir Archibald
Maclean, Donald Roa, Walter Russell (Scarborough) Wilson, Rt. Hon. J. W. (Worcs., N.)
MacNeill, J. G. Swift (Donegal, South) Reddy, Michael Wilson, W. T. (Westhoughton)
MacVeagh, Jeremiah Redmond, John E. (Waterford) Winfrey, Sir Richard
M'Callum, Sir John M. Redmond, William (Clare, E.) Wing, Thomas Edward
M'Curdy, C. A. Redmond, William Archer (Tyrone, E.) Yeo, Alfred William
McKenna, Rt. Hon. Reginald Rendall, Athelstan Young, William (Perth, East)
M'Laren, Hon. H. D. (Leics.) Richardson, Albion (Peckham) Yoxall, Sir James Henry
M'Laren, Hon. F. W. S. (Lincs., Spalding) Richardson, Thomas (Whitehaven)
M'Micking, Major Gilbert Roberts, Charles H. (Lincoln) TELLERS FOR THE NOES.—Mr.
Malcolm, Ian Roberts, George H. (Norwich) Wm. Jones and Mr. Webb.
Manfield, Harry Roberts, Sir J. H. (Denbighs)

Question put, and agreed to. Adjourned accordingly at a Quarter before Twelve of the clock.

Further consideration of the Bill to be resumed to-morrow (Wednesday).