HC Deb 22 April 1920 vol 128 cc562-3
59. Brigadier-General SURTEES

asked the Chancellor of the Exchequer what action he proposes to take, in view of the great anxiety of many war widows regarding certain recommendations of the Income Tax Committee, as to whether they come under the same heading as single persons whose taxable income starts at £150 instead of the much higher figure of husband and wife; and whether special relief will be given to those widows who have one or more sons returned from the War who, by reason of wounds or disablement, are unable to maintain themselves and are being wholly or partly maintained by the widowed mother?

Mr. CHAMBERLAIN

Under the Budget proposals the increased exemption limit and abatement allowances in the case of a married couple are not applicable either to a widower or a widow. A deduction of £25 from the taxpayer's assessable income will be made in respect of any relative maintained by him, who is incapacitated by infirmity from maintaining himself and whose income from all sources does not exceed £25 a year.