§ 53. Sir W. DAVISONasked the Chancellor of the Exchequer whether, having regard to the recommendations of the 596 Royal Commission on Income Tax, that assessing authorities should be empowered to require Super-tax returns from husband and wife separately and to make separate assessments, he will provide in his forthcoming Budget for tax to be payable on such separate assessments and not on the joint income of the husband and wife added together, whereby a husband and wife are at present often made liable to the payment of Super-tax who would not be liable if their incomes were assessed separately, a liability which is not incurred by unmarried persona living together?
Mr. CHAMBERLAINI am unable to make any statement with regard to possible changes of taxation until the Budget is opened.
§ Sir W. DAVISONWill the right hon. Gentleman undertake to give very careful consideration to this matter, as, having regard to the suggestion of the Commissioners that Super-tax on incomes over £2,000 a year should be greatly increased to pay for the reductions of the lower incomes, very serious hardships will arise on married people who have their incomes added together?
§ Mr. SPEAKERThe hon. Member had better repeat that speech on the Budget.