HC Deb 15 July 1924 vol 176 cc239-40

The amount of the deduction to be allowed under Section nineteen of the Finance Act, 1920, as amended by this Act and under Section twenty of the Finance Act, 1920 (which Section provide respectively for deductions from assessable income in respect of relatives taking charge of widowers' and widows' children or acting as housekeepers, and for such deductions in respect of widowed mothers, etc.), shall be increased from forty-five pounds to sixty pounds.—[Mr. Snowden.]

Brought up, and read the First time.


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

It will be remembered that on the Committee stage of the Bill Amendments were put forward raising the amount of the allowance in the case of housekeepers, and especially in the case of a widow living with her son and acting in the capacity of housekeeper. The Clause was withdrawn in the Committee stage, on the understanding that consideration would be given to it before the Report stage was reached. I have gone further in the concessions I have now made more than was asked for in the Amendment discussed in Committee. The New Clause not only increases the amount in the case of a widow acting as housekeeper for her son but it also increases the allowance in the case of the general housekeeper. The House will remember that in Committee I extended the conditions of exemption. Under the previous Clause, it was limited to cases where there were children. That limit has been swept away in this amended Clause, and I now propose to raise the allowance for both classes of housekeeper from £45 to £60. That, I think, is a fairly generous concession and one which will be appreciated by the people in whose interest it is granted.

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