68. Sir J. D. REESasked the Chancellor of the Exchequer whether he is aware of the feeling which exists among married women to the effect that it is unfair that their incomes should be jointly with those of their husbands assessed to Income Tax, and whether he will give this feeling due consideration in the preparation of his forthcoming Budget?
§ The CHANCELLOR of the EXCHEQUER (Mr. Chamberlain)I would refer my hon. Friend to a reply given on the 5th inst. to my hon. and gallant Friend the Member for Brighton.
§ Sir J. BUTCHERIn view of public feeling on this subject, would my right hon. Friend be willing to receive a deputation?
§ Mr. CHAMBERLAINNo, Sir. A Royal Commission will be appointed very shortly to inquire into this and other matters arising out of the Income Tax. I think it would be most inexpedient, and, indeed, disrespectful to the Commission and the gentlemen who are asked to serve upon it, ifI were to prejudge the result of their inquiries in a series of interviews with people who are interested in particular phases of the controversy.
§ Sir J. BUTCHERIs not this a separate and separable question which could be settled without considering the whole question involved?
§ Mr. G. LOCKER-LAMPSONIs it not very probable that this Commission will not report for two years?
§ Mr. CHAMBERLAINWith regard to the question of the hon. and learned Member for York (Sir J. Butcher), of course he may separate any question arising out of the Income Tax from any other, but I do not think it is possible for the Chancellor of the Exchequer to do that, and if I begin to tinker in respect 2234 of particular complaints by leaving others unredressed I think both I and the House will find ourselves in great difficulty. The hon. Member for Wood Green (Mr. G. Locker-Lampson) inquired whether it was not likely that the Commission would be unable to report before two years have expired. That is neither my hope nor, I think, that of the Chairman of the Commission.
§ Sir C. KINLOCH-COOKEBut will the Report be issued before the Budget?
§ Mr. CHAMBERLAINNo, Sir. My hon. Friend must see that when you appoint a Commission at some date after 20th March to inquire into questions of difficulty and complexity, to expect a Report before the Budget of the year is introduced would be, I think, to stultify the inquiry.
§ Sir C. KINLOCH-COOKEThen what is the use of the Commission at all?
§ Mr. LOCKER-LAMPSONI beg to give-notice that I shall raise this question on the earliest opportunity.
§ Mr. R. McNEILLIs the House to gather from my right hon. Friend's reply that no alteration is to be made in the incidence of the Income Tax until the Commission has reported?
§ Mr. CHAMBERLAINI am not prepared to give an assurance. What I did call the attention of the House to is the extreme difficulty of dealing with a. grievance of one particular class of taxpayer, whether well-founded or not, in anticipation of an inquiry to which all these questions are referred.
§ 70. Sir M. DOCKRELLasked the Chancellor of the Exchequer whether the terms have been settled of the reference to the Committee on Income Tax; and if they will permit of a Report upon the existing practice of adding a wife's income to that of her husband when ascertaining either the rate of Income Tax or of Super-tax for which the husband is liable?
§ Mr. CHAMBERLAINI hope to announce the constitution of this Commission and the terms of reference in the early part of next week, or perhaps it would be safer for me to say in the course of next week. The answer to the second part of the question is in the affirmative.