HC Deb 12 July 1922 vol 156 cc1318-9

Allowances granted by the Minister of Pensions under a Royal Warrant, Order in Council, or Order administered by him to widows of members of the naval, military, or air forces of the Crown in respect of their children shall not be reckoned in computing the income of such widows for any of the purposes of the. Income Tax Acts.—(Sir R. Home.)

Brought up, and read the First time.

Sir R. HORNE

I beg to move, "That the Clause be read a Second time."

This deals with a matter which was much discussed in Committee. I was seriously pressed from all quarters of the House, not less from the benches opposite than from those behind me, to do something to mitigate what was regarded as a hardship upon the widows of soldiers who fell in the War. The ease is one of widows with children, whose pensions are paid to the mother, and have formed, up till now, under the Royal Warrant, part of her income, so that the whole income has been assessed for Income Tax. I undertook to consider the matter on the Committee stage, and I have come to the conclusion that this is a concession which I ought to make. Accordingly, I bring forward this Clause, which will have the effect of leaving out, from what is computed as the income of the widow for purposes of Income Tax, that which she gets by way of pension in respect of her children.

Mr. RENDALL

We have been pressing the Chancellor of the Exchequer for months on this particular matter, and I am very glad we have convinced him. I thank him very much for having seen the force of our contention, that He was getting revenue to which he had not right. I am quite certain that the widows and others who get benefit from this alteration will be very grateful to him.

Major Sir BERTRAM FALLE

Is it only to go to widows of men who were in the late War?

Sir R. HORNE

As my hon. and gallant Friend will see, it only applies to those pensions which are paid by the Minister of Pensions, and, therefore, necessarily applies to the late War.

Sir D. MACLEAN

Can the right hon. Gentleman say what it will cost?

Sir R. HORNE

£50,000.

Clause read a Second time, and added to the Bill.

Sir G. COLLINS

May I ask if it will be permissible to discuss the Clause standing in the name of several hon. Members dealing with the Sugar Duties, in view of the very heavy increase in the Sugar Duties in comparison with pre-War times, and the short time during which these duties were discussed in Committee?

Mr. SPEAKER

I have considered that carefully this morning. I find that sugar had a very substantial amount of discussion in Committee, and, indeed, made 36 columns of the OFFICIAL REPORT. I am clearly of opinion that it is not a Clause which I should allow to be moved.