§ 56. Mr. JOHN GUESTasked the Chancellor of the Exchequer whether he is aware that grave hardship is being caused 760 owing to youths and young men whose total earnings are devoted to the support of the home being compelled to pay Income Tax, while the combined income of father and son is, owing to unemployment, accident, or illness of parent, far below the exemption limit; and if he will take steps to remove this serious injustice at an early date?
Mr. CHAMBERLAINI understand the hon. Member to suggest that where more than one person in a home is in receipt of income, the total income coming into that particular home should not be charged with Income Tax except so far as it is in excess of the aggregate amount of the Income Tax allowance and deductions to which the recipients are individually entitled. Proposals of this nature for determining liability to Income Tax on what is known as the "family basis" were considered by the Royal Commission on the Income Tax, but were definitely rejected in favour of the system of Income Tax graduation and allowances, which was embodied in the Finance Act of last year. In these circumstances, I do not see my way to adopt the hon. Member's suggestion.
§ Mr. GUESTIs the right hon. Gentleman prepared to give special consideration to those youths under twenty-one years of age who are practically the mainstay of the home during the period of illness?
Mr. CHAMBERLAINNo, I cannot make special exceptions in favour of particular cases. Hard cases make very bad law.