§ (1) If an individual proves that he is a widower and that for the year of assessment a person, being a female relative of his or of his deceased wife, is resident with him in the capacity of housekeeper, he shall, subject as hereinafter provided, be entitled to a deduction of forty-five pounds in respect of that person.
§ Provided that—
- (a) No deduction shall be allowed under this Section unless the individual proves that no other individual is entitled to a deduction in respect of the same person under the provisions of Part II of the Finance Act, 1920, as amended by any subsequent enactment, or, if any other individual is so entitled, that the other individual has relinquished his claim thereto; and
- (b) No deduction shall be allowed under this Section where the person is a married woman living with her husband, and the husband has
134 claimed and been allowed a deduction of two hundred and twenty-five pounds under the provisions of Part II of the Finance Act, 1920, as amended by any subsequent enactment.
§ (2) This Section shall apply to an individual being a widow as it applies to an individual being a widower.—[Mr. Turner.]
§ Brought up, and read the First time.
§ Mr. TURNERI beg to move, "That the Clause be read a Second time."
I desire to make a special appeal to the Minister in charge of the Bill. Not many concessions have been made to what I may term the ordinary people of this Kingdom through the Finance Bill, and it seems to me that this is but a simple and humane proposal. I know that allowances are made to widowers who have children, but I think the allowance should be extended to widowers even without children. I know of many decent men who have lost their wives, 135 and whose mothers have become their housekeepers, and it does seem to me that, when a man has lost his wife, and his mother, or sister or aunt, or other relative acts as his housekeeper, there ought to be no hesitation whatever in giving him the benefit of the exemption of £45 that the widower with children gets. When a man in that position requires a housekeeper, who is the best housekeeper for him under such conditions? It is certainly one of his own relatives. Many a man who has lost his wife does not want to get married again, because he has a great regard for the memory of the departed one. There are some who undertake a second venture but many a man who loses a good wife and has a dear memory for that good wife is not always anxious to get married again. It does seem to me that, if a mother or a sister or other relative is looking after the household of such a man, he ought to be entitled to the exemption that a widower with children now has. His trouble is enough in losing his wife, and it ought not to be made more by a charge when he has a relative as his housekeeper. When this proposal was discussed before, that an allowance should be given to a widower in respect of his housekeeper, it was said that the housekeeper might be another person than a relative, and that that might lead to morals being undermined. I am one of those old-fashioned folk who believe in the high morals of the home, and I would have no taxation that would interfere with those high morals, but in this case the Clause merely provides that the allowance shall be given in respect of a relative.
§ Mr. LEES-SMITHI beg to second the Motion.
§ Sir W. JOYNSON-HICKSThis, I think, is an easier Clause to resist than some which have been brought forward. Under the present Income Tax law, when there are young children and a housekeeper is necessary, an allowance of £45 is given, but this Clause seeks to go further and give an allowance for a housekeeper where there are no young children. I know that the hon. Member who brings forward this proposal was not in the previous Parliament, but the proposal has been debated many times, and has been defeated by considerable majorities.
§ MR. TURNERIt is still right.
§ Sir W. JOYNSON-HICKSOf course, the hon. Member is quite entitled to take that view, and assume that the minority is very often more right than the majority I explained during the Committee stage that the whole of these Income Tax provisions emanated from the Royal Commission, on which there were three Members of the Labour party, namely, the hon. Member for Central Edinburgh (Mr. W. Graham), the right hon. Gentleman the Member for Deptford (Mr. Bowerman), and Mr. Brace, who is no longer a Member of the House. Nowhere, however, in the Report of the Royal Commission do I find any suggestion that there should be this exemption. Many other exemptions were included in the Report, and I think most of them have already been passed into law, but I although, as I have said, the Commission included three Members of the Labour party, they expressed no disapproval and made no separate Report on this question. In these circumstances, I must ask the House to abide by its previous decision, and not to accept this Clause.
§ Mr. T. WILLIAMSWould not the right hon. Gentleman consider the case where there happen to be one or two sons, say between 16 and 18 years of age? Is it not fair to assume that domestic help is necessary in such a home, and would very often prevent the father from taking the wrong course, and help to guide the children along the path that they ought to travel? I think the right hon. Gentleman does not give to this proposal its full face value. Where the wife has gone, some domestic assistance becomes necessary, and in the case of a relative of the widower or of his deceased wife, if she is brought into the home as housekeeper, the cost to the widower is just the same as when his wife was alive. On the other hand, the right hon. Gentleman's refusal would imply that he desires to impose a penalty on the widower for having lost his wife. I hope he will give more consideration than he appears to have given to this case. If he will do so, I think he will feel bound to do more than he professes at the present moment.
§ Question put, "That the Clause be read a Second time."
§ The House divided: Ayes, 146 Noes, 233.
139| Division No. 259.] | AYES. | [7.28 p.m. |
| Alexander, A. V. (Sheffield, Hillsbro') | Hill, A. | Riley, Ben |
| Attlee, C. R. | Hillary, A. E. | Ritson, J. |
| Barker, G. (Monmouth, Abertillery) | Hinds, John | Roberts, C. H. (Derby) |
| Batey, Joseph | Hirst, G. H. | Roberts, Frederick O. (W. Bromwich) |
| Bennett, A. J. (Mansfield) | Hodge, Rt. Hon. John | Robertson, J. (Lanark, Bothwell) |
| Berkeley, Captain Reginald | Irving, Dan | Royce, William Stapleton |
| Bonwick, A. | Jenkins, W. (Glamorgan, Neath) | Saklatvala, S. |
| Bowerman, Rt. Hon. Charles W. | John, William (Rhondda, West) | Salter, Dr. A. |
| Broad, F. A. | Johnston, Thomas (Stirling) | Scrymgeour, E. |
| Brotherton, J. | Jones, Henry Haydn (Merioneth) | Sexton, James |
| Burnie, Major J. (Bootle) | Jones, J. J. (West Ham, Silvertown) | Shakespeare, G. H. |
| Buxton, Charles (Accrington) | Jones, Morgan (Caerphilly) | Shaw, Hon. Alex. (Kilmarnock) |
| Buxton, Noel (Norfolk, North) | Jones, R. T. (Carnarvon) | Shaw, Thomas (Preston) |
| Chapple, W. A. | Jones, T. I. Mardy (Pontypridd) | Shinwell, Emanuel |
| Clarke, Sir E. C. | Jowett, F. W. (Bradford, East) | Short, Alfred (Wednesbury) |
| Collins, Sir Godfrey (Greenock) | Jowitt, W. A. (The Hartlepools) | Simon, Rt. Hon. Sir John |
| Collins, Pat (Walsall) | Kenyon, Barnet | Sinclair, Sir A. |
| Darbishire, C. W. | Lambert, Rt. Hon. George | Snell, Harry |
| Davies, Evan (Ebbw Vale) | Lansbury, George | Snowden, Philip |
| Davies, J. C. (Denbigh, Denbigh) | Lawson, John James | Spencer, George A. (Broxtowe) |
| Davies, Rhys John (Westhoughton) | Leach, W. | Stephenson, Lieut.-Colonel H. K. |
| Davison, J. E. (Smethwick) | Lee, F. | Stewart, J. (St. Rollox) |
| Dudgeon, Major C. R. | Lees-Smith, H. B. (Keighley) | Thomas, Sir Robert John (Anglesey) |
| Duffy, T. Gavan | Linfield, F. C. | Thomson, T. (Middlesbrough, West) |
| Dunnico, H. | Lowth, T. | Thorne, W. (West Ham, Plaistow) |
| Ede, James Chuter | Lunn, William | Thornton, M. |
| Edmonds, G. | MacDonald, J. R. (Aberavon) | Trevelyan, C. P. |
| Edwards, C. (Monmouth, Bedwellty) | M'Entee, V. L. | Turner, Ben |
| Entwistle, Major C. F. | McLaren, Andrew | Wallhead, Richard C. |
| Falconer, J. | Macnamara, Rt. Hon. Dr. T. J. | Walsh, Stephen (Lancaster, Ince) |
| Foot, Isaac | March, S. | Watson, W. M. (Dunfermline) |
| Gilbert, James Daniel | Marshall, Sir Arthur H. | Watts-Morgan, Lt.-Col. D. (Rhondda) |
| Gosling, Harry | Martin, F. (Aberd'n & Kinc'dine, E.) | Webb, Sidney |
| Greenall, T. | Middleton, G. | Wedgwood, Colonel Josiah C. |
| Greenwood, A. (Nelson and Colne) | Mond, Rt. Hon. Sir Alfred Moritz | Weir, L. M. |
| Grenfell, D. R. (Glamorgan) | Morel, E. D. | White, Charles F. (Derby, Western) |
| Groves, T. | Morrison, R. C. (Tottenham, N.) | Whiteley, W. |
| Grundy, T. W. | Mosley, Oswald | Williams, David (Swansea, E.) |
| Guest, Hon. C. H. (Bristol, N.) | Murray, Hon. A. C. (Aberdeen) | Williams, Dr. J. H. (Llanelly) |
| Hall, F. (York, W. R., Normanton) | Murray, John (Leeds, West) | Williams, T. (York, Don Valley) |
| Hamilton, Sir R. (Orkney & Shetland) | O'Grady, Captain James | Wilson, C. H. (Sheffield, Attercliffe) |
| Hardie, George D. | Oliver, George Harold | Winfrey, Sir Richard |
| Harney, E. A. | Paling, W. | Wintringham, Margaret |
| Harris, Percy A. | Parry, Lieut.-Colonel Thomas Henry | Wood, Major M. M. (Aberdeen, C.) |
| Hastings, Patrick | Pattinson, S. (Horncastle) | Wright, W. |
| Hay, Captain J. P. (Cathcart) | Phillipps, Vivian | Young, Robert (Lancaster, Newton) |
| Hayes, John Henry (Edge Hill) | Ponsonby, Arthur | |
| Hemmerde, E. G. | Potts, John S. | TELLERS FOR THE AYES.— |
| Henderson, Rt. Hon. A. (N'castle, E.) | Pringle, W. M. R. | Mr. T. Griffiths and Mr. Ammon. |
| Herriotts, J. | Rees, Sir Beddoe |
| NOES. | ||
| Agg-Gardner, Sir James Tynte | Burn, Colonel Sir Charles Rosdew | Davidson, Major-General Sir J. H. |
| Alexander, E. E. (Leyton, East) | Burney, Com. (Middx., Uxbridge) | Davies, Alfred Thomas (Lincoln) |
| Alexander, Col. M. (Southwark) | Butler, H. M. (Leeds, North) | Davison, Sir W. H. (Kensington, S.) |
| Amery, Rt. Hon. Leopold C. M. S. | Butt, Sir Alfred | Dixon, C. H. (Rutland) |
| Archer-Shee, Lieut.-Colonel Martin | Cadogan, Major Edward | Doyle, N. Grattan |
| Ashley, Lt.-Col. Wilfrid W. | Campion, Lieut.-Colonel W. R. | Du Pre, Colonel William Baring |
| Baldwin, Rt. Hon. Stanley | Cayzer, Sir C. (Chester, City) | Edmondson, Major A. J. |
| Balfour, George (Hampstead) | Cecil, Rt. Hon. Sir Evelyn (Aston) | Ednam, Viscount |
| Banks, Mitchell | Cecil, Rt. Hon. Lord H. (Ox. Univ.) | Elliot, Capt. Walter E. (Lanark) |
| Barlow, Rt. Hon. Sir Montague | Chadwick, Sir Robert Burton | Ellis, R. G. |
| Barnett, Major Richard W. | Chamberlain, Rt. Hn. J. A. (Birm. W.) | Erskine, Lord (Weston-super-Mare) |
| Barnston, Major Harry | Chamberlain, Rt. Hon. N. (Ladywood) | Erskine-Bolst, Captain C. |
| Bell, Lieut.-Col. W. C. H. (Devizes) | Churchman, Sir Arthur | Eyres-Monsell, Com. Bolton M. |
| Benn, Sir A. S. (Plymouth, Drake) | Clarry, Reginald George | Falcon, Captain Michael |
| Berry, Sir George | Clayton, G. C. | Falle, Major Sir Bertram Godfray |
| Betterton, Henry B. | Cobb, Sir Cyril | Fawkes, Major F. H. |
| Birchall, Major J. Dearman | Cockerill, Brigadier-General G. K. | Flanagan, W. H. |
| Bird, Sir William B. M. (Chichester) | Cohen, Major J. Brunel | Ford, Patrick Johnston |
| Blades, Sir George Rowland | Colfox, Major Wm. Phillips | Foreman, Sir Henry |
| Bowyer, Capt. G. E. W. | Colvin, Brig.-General Richard Beale | Forestier-Walker, L. |
| Boyd-Carpenter, Major A. | Conway, Sir W. Martin | Foxcroft, Captain Charles Talbot |
| Brass, Captain W. | Cope, Major William | Fremantle, Lieut.-Colonel Francis E. |
| Bridgeman, Rt. Hon. William Clive | Craig, Captain C. C. (Antrim, South) | Furness, G. J. |
| Brown, Major D. C. (Hexham) | Craik, Rt. Hon. Sir Henry | Galbraith, J. F. W. |
| Brown, Brig.-Gen. Clifton (Newbury) | Croft, Lieut.-Colonel Henry Page | Ganzoni, Sir John |
| Bruton, Sir James | Crook, C. W. (East Ham, North) | Gardiner, James |
| Buckingham, Sir H. | Crooke, J. Smedley (Deritend) | Garland, C. S. |
| Buckley, Lieut.-Colonel A. | Dalziel, Sir D (Lambeth, Brixton) | Gates, Percy |
| Bull, Rt. Hon. Sir William James | Davidson, J. C. C. (Hemel Hempstead) | Gaunt, Rear-Admiral Sir Guy R. |
| Gilmour, Lt.-Col. Rt. Hon. Sir John | Lorden, John William | Russell-Wells, Sir Sydney |
| Goff, Sir R. Park | Lorimer, H. D. | Samuel, A. M. (Surrey, Farnham) |
| Gould, James C. | Lort-Williams, J. | Samuel, Samuel (W'dsworth, Putney) |
| Greene, Lt.-Col. Sir W. (Hack'y, N.) | Loyd, Arthur Thomas (Abingdon) | Sanderson, Sir Frank B. |
| Grenfell, Edward C. (City of London) | Lumley, L. R. | Sandon, Lord |
| Gretton, Colonel John | Macnaghten, Hon. Sir Malcolm | Scott, Sir Leslie (Liverp'l, Exchange) |
| Guinness, Lieut.-Col. Hon. W. E. | McNeill, Ronald (Kent, Canterbury) | Sheffield, Sir Berkeley |
| Gwynne, Rupert S. | Maitland, Sir Arthur D. Steel- | Shepperson, E. W. |
| Hacking, Captain Douglas H. | Makins, Brigadier-General E. | Shipwright, Captain D. |
| Hall, Rr-Adml Sir W. (Liv'p'l,W.D'by) | Malone, Major P. B. (Tottenham, S.) | Skelton, A. N. |
| Halstead, Major D. | Margesson, H. D. R. | Smith, Sir Allan M. (Croydon, South) |
| Hamilton, Sir George C. (Altrincham) | Mason, Lieut.-Col. C. K. | Somerville, A. A. (Windsor) |
| Hannon, Patrick Joseph Henry | Mercer, Colonel H. | Somerville, Daniel (Barrow-in-Furness) |
| Harvey, Major S. E. | Milne, J. S. Wardlaw | Spender-Clay, Lieut.-Colonel H. H. |
| Hawke, John Anthony | Mitchell, W. F. (Saffron Walden) | Stanley, Lord |
| Hay, Major T. W. (Norfolk, South) | Mitchell, Sir W. Lane (Streatham) | Steel, Major S. Strang |
| Henn, Sir Sydney H. | Morrison, Hugh (Wilts, Salisbury) | Stewart, Gershom (Wirral) |
| Hennessy, Major J. R. G. | Murchison, C. K. | Stott, Lt.-Col. W. H. |
| Herbert, Dennis (Hertford, Watford) | Nesbitt, Robert C. | Stuart, Lord C. Crichton- |
| Hewett, Sir J. P. | Newman, Colonel J. R. P. (Finchley) | Sueter, Rear-Admiral Murray Fraser |
| Hilder, Lieut.-Colonel Frank | Newman, Sir R. H. S. D. L. (Exeter) | Sugden, Sir Wilfrid H. |
| Hiley, Sir Ernest | Newson, Sir Percy Wilson | Sutherland, Rt. Hon. Sir William |
| Hoare, Lt.-Col. Rt. Hon. Sir S. J. G. | Newton, Sir D. G. C. (Cambridge) | Sykes, Major-Gen. Sir Frederick H. |
| Hogg, Rt. Hon. Sir D. (St. Marylebone) | Nield, Sir Herbert | Thompson, Luke (Sunderland) |
| Holbrook, Sir Arthur Richard | O'Neill, Rt. Hon. Hugh | Thomson, F. C. (Aberdeen, S.) |
| Hood, Sir Joseph | Paget, T. G. | Thorpe, Captain John Henry |
| Hopkins, John W. W. | Parker, Owen (Kettering) | Titchfield, Marquess of |
| Hopkinson, A. (Lancaster, Mossley) | Pease, William Edwin | Tryon, Rt. Hon. George Clement |
| Howard, Capt. D. (Cumberland, N.) | Percy, Lord Eustace (Hastings) | Tubbs, S. W. |
| Hudson, Capt. A. | Perkins, Colonel E. K. | Turton, Edmund Russborough |
| Hughes, Collingwood | Perring, William George | Wallace, Captain E. |
| Hume, G. H. | Pilditch, Sir Philip | Ward, Col. L. (Kingston-upon-Hull) |
| Hunter-Weston, Lt.-Gen. Sir Aylmer | Pollock, Rt. Hon. Sir Ernest Murray | Watts, Dr. T. (Man., Withington) |
| Hurst, Lieut.-Colonel Gerald B. | Pownall, Lieut.-Colonel Assheton | Wells, S. R. |
| Hutchison, G. A. C. (Midlothian, N.) | Pretyman, Rt. Hon. Ernest G. | Weston, Colonel John Wakefield |
| Inskip, Sir Thomas Walker H. | Privett, F. J. | White, Lt.-Col. G. D. (Southport) |
| Jackson, Lieut.-Colonel Hon. F. S. | Raine, W. | Whitla, Sir William |
| James, Lieut.-Colonel Hon. Cuthbert | Rawlinson, Rt. Hon. John Fredk. Peel | Windsor-Clive, Lieut.-Colonel George |
| Jenkins, W. A. (Brecon and Radnor) | Remer, J. R. | Winterton, Earl |
| Jephcott, A. R. | Remnant, Sir James | Wise, Frederick |
| Jodrell, Sir Neville Paul | Rentoul, G. S. | Wolmer, Viscount |
| Johnson, Sir L. (Walthamstow, E.) | Rhodes, Lieut-Col. J. P. | Wood, Rt. Hn. Edward F. L. (Ripon) |
| Jones, G. W. H. (Stoke Newington) | Richardson, Sir Alex. (Gravesend) | Woodcock, Colonel H. C. |
| Joynson-Hicks, Sir William | Richardson, Lt.-Col. Sir P. (Chertsey) | Worthington-Evans, Rt. Hon. Sir L. |
| Kennedy, Captain M. S. Nigel | Roberts, Samuel (Hereford, Hereford) | Yate, Colonel Sir Charles Edward |
| King Captain Henry Douglas | Robertson-Despencer, Major (Islgtn, W.) | Yerburgh, R. D. T. |
| Kinloch-Cooke, Sir Clement | Rothschild, Lionel de | |
| Lamb, J. Q. | Roundell, Colonel R. F. | TELLERS FOR THE NOES.— |
| Lane-Fox, Lieut.-Colonel G. R. | Ruggles-Brise, Major E. | Colonel Leslie Wilson and Colonel |
| Lloyd, Cyril E. (Dudley) | Russell, William (Bolton) | Gibbs. |