§ 59. Mr. RAPER
asked the Chancellor of the Exchequer if he will consider granting a reduction of Income Tax for contributions or gifts made within the taxable year to organisations of a charitable, scientific, or educational nature, or for the prevention of cruelty to children or animals, no part of which contributions or gifts convey any benefit to an individual, to an amount not in excess of 5 per cent. of the taxpayer's net income as computed without the benefit of such deduction?
There are very strong objections to the course suggested by my hon. Friend, but they will be better stated in Debate on the Finance Bill, where the subject is raised by more than one Amendment on the Paper.
§ 61. Mr. R. YOUNG
asked the Chancellor of the Exchequer whether a married man separated from his wife by a deed of separation is entitled to claim exemption from Income Tax in respect of his wife; if so, what is the lowest weekly 1232 or other payment he must make to his wife to justify the full exemption allowed by Statute; and if there is any difference when separation is legally placed to the fault of the woman?
The Income Tax marriage allowance applies only where the husband and the wife are living together. If, however, a married man, separated from his wife by a deed of separation, constitutes a charge on his income in favour of his wife, he is entitled to deduct Income Tax from the payments made. In such circumstances, the wife is regarded as a separate individual for Income Tax purposes, and, equally with the husband, can claim the personal allowance applicable to an individual, and also any other reliefs to which she may be entitled in respect of her income.
63. Mr. PRESTON
asked the Chancellor of the Exchequer when a claim for repayment of Income Tax made to Somerset House in May should be settled, provided that such claim is in order; whether, seeing that the new Finance Bill will entitle thousands of married people who have never claimed before to claim a repayment of Income Tax on the first £225 of income, these claims will necessitate an increase of staff; and, if so, what increase is considered likely to be required?
The bulk of the claims for repayment of Income Tax which were received in May last have already been allowed. Claims are examined in rotation in the order in which they are received, and until they have been examined repayment cannot be made. With regard to the latter part of the question, I would refer my hon. Friend to the reply which I gave him on the 30th ultimo.