§ 56. Mr. G. LOCKER-LAMPSONasked the Prime Minister whether he has considered the inequalities of taxation between married and unmarried women?
§ Mr. BALDWIN (Joint Financial Secretary to the Treasury)I would refer myhon. Friend to the answer which I gave him yesterday on a similar point. The question raised is one for examination by the forthcoming Royal Commission of Inquiry into the Income Tax.
§ Mr. LOCKER-LAMPSONWhy should a woman living with her husband pay higher Income Tax than an unmarried woman with exactly the same income living with her sister? Cannot the right hon. Gentleman remedy this defect in the next Finance Act?
§ Mr. SPEAKERThat is the whole matter in argument.
84. Sir F. HALLasked the Financial Secretary to the War Office if Income Tax is charged on officers' allowances in respect of children; what is the amount of the allowance with and without Income Tax deducted; and if, as the allowance is based on the minimum amount considered necessary for the maintenance of the child, he will take steps to exempt these payments from taxation and to meet cases in which up to now such allowances have been taxed?
Captain GUESTThe rate of allowance is £2 per month per child, up to a total of £96 per annum, for officers not above the rank of captain. Majors receive an allowance at half the above rate. The War Office has no option but to carry out the law in matters of taxation. Any representations as to change in the law should be made to my right hon. Friend the Chancellor of the Exchequer.
Sir F. HALLAs the War Office deducts, the Income Tax, can the hon. Gentleman say what is the amount of Income Tax deducted?