§ 57. Rear-Admiral ADAIRasked the Chancellor of the Exchequer whether it is the case that a widower left with possibly several small children, and who has to employ a female person or relative as housekeeper, is, in respect of Income Tax, allowed a reduction of £45 only, whereas when his wife was alive the deduction in respect to his wife was £90, the difference between £225 and £135; and whether this hardship could be remedied by continuing the £225 deduction if the widower can prove that a female housekeeper is necessary to him?
Mr. CHAMBERLAINThe answer to the first part of the question is in the affirmative. The amount of the housekeeper deduction, £45, is that recommended by the Royal Commission on the Income Tax, and proposals for an increased deduction were discussed in the course of the Committee stage of the Finance Bill, when I explained the 1440 reasons for my inability to accept them, and they were negatived by the House.