§ Section twenty-two of the Finance Act, 1920 (which provides for a deduction from assessable income in respect of dependent relatives), shall have effect as if for the words "twenty-five pounds" there were substituted the words "fifty pounds."—[Mr. Montague.]
§ Brought up, and read the First time.
§ Mr. MONTAGUEI beg to move, "That the Clause be read a Second time."
I submit to the Minister that this new Clause deals with persons who are worthy of generous treatment from the House of Commons. Already in the Bill an increased allowance has been made in respect of children, and I strongly appeal to the Chancellor to grant this further concession, because I take it that no very large amount is involved. A single man who has his mother to keep is, to all intents and purposes, a married man without children. He has a home to keep going, and he has the same responsibilities and the same risks of unemployment. We are not asking for a new allowance, but simply for an increase. I am sure there is no body of people to whom such an allowance would be of more value and more acceptable. We are dealing with a class of person who have all the responsibility of home life and whom we are told are the basis of our national and Imperial position. In such a case, I do not think it is an unreasonable thing to ask that they should have an increase in this allowance from £25 to £50.
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Arthur Michael Samuel)I am afraid that I cannot ask the Committee to support this proposal. The same Amendment was put down last year. A similar proposal was moved in 1924 and again in 1925 and 1926, and rejected. This question of the allowance for dependent relatives 1182 was considered by the Royal Commission on Income Tax, and the present law embodies, with a minor modification in favour of the taxpayer, the result of their deliberations on this matter. In any cafe, we have not the money to spare and we are unable to accept the Amendment. I would like to point out that this concession would involve a loss of revenue to the extent of £600,000 in a full year and £300,000 in the present year. As we have not the money to spare, I ask the hon. Member not to press the Clause.
§ Mr. MARCHI very much regret to hear the Financial Secretary speaking in the manner that he has done. One would have thought that the Financial Secretary had a little benevolence left which would induce him to do something to meet very hard cases of this kind. We have to remember that the times are not so good as they were in 1924 when the Labour party had this question before them. It is probably a good thing for the Conservative Government to be able to fall back upon what happened in 1924. It is quite, true that in that year the Labour party did not do everything they wanted to do, but they did a great deal more than the present Government have ever done for the benefit of the working classes. The Government have been doing things for those who have and nothing for those who have not. I know there are many hard cases in which men are doing their best to keep their relatives from applying to the boards of guardians, but, by refusing this proposal, the Government are giving them very little encouragement to go on making the sacrifices which they are making at at the present time. I know many hard cases, and, if this proposal did cost £600,000 a year, that is nothing like the amount of the concession which was made for the children. The cost of living, clothing, and rent are exceedingly different from what they were in 1924. I think these people deserve the sympathy and assistance they are asking for, and I certainly expected better treatment at the hands of the Government.
§ Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes, 133; Noes, 220.
1185| Division No. 227.] | AYES. | [3.57 p.m. |
| Adamson, Rt. Hon. W. (Fife, West) | Hardle, George D. | Riley, Ben |
| Adamson, W. M. (Staff., Cannock) | Hayday, Arthur | Ritson, J. |
| Ammon, Charles George | Hayes, John Henry | Robinson, W. C. (Yorks, W.R., Elland) |
| Attlee, Clement Richard | Henderson, T. (Glasgow) | Runciman, Hilda (Cornwall, St. Ives) |
| Barker, G. (Monmouth, Abertillery) | Hirst, G. H. | Runciman, Rt. Hon. Walter |
| Barnes, A. | Hirst, W. (Bradford, South) | Saklatvala, Shapurji |
| Batey, Joseph | Hore-Belisha, Leslie | Salter, Dr. Alfred |
| Bondfield, Margaret | Hudson, J. H. (Huddersfield) | Scurr, John |
| Bowerman, Rt. Hon, Charles W. | Hutchison, Sir Robert (Montrose) | Sexton, James |
| Briant, Frank | Jenkins, W. (Glamorgan, Neath) | Shepherd, Arthur Lewis |
| Broad, F. A. | John, William (Rhondda, West) | Shiels, Dr. Drummond |
| Bromfield, William | Johnston, Thomas (Dundee) | Shinwell, E. |
| Bromley, J. | Jones, Henry Haydn (Merioneth) | Short, Alfred (Wednesbury) |
| Brown, James (Ayr and Bute) | Jones, J. J. (West Ham, Silvertown) | Sinclair, Major Sir A. (Caithness) |
| Buchanan, G. | Jones, Morgan (Caerphilly) | Sitch, Charles H. |
| Cape, Thomas | Jones, T. I. Mardy (Pontypridd) | Smillie, Robert |
| Charleton, H. C. | Jones, W. N. (Carmarthen) | Smith, Ben (Bermondsey, Rotherhithe) |
| Cluse, W. S. | Kelly, W. T. | Smith, H. B. Lees- (Keighley) |
| Clynes, Rt. Hon. John R. | Kennedy, T. | Snell, Harry |
| Connolly, M. | Kenworthy, Lt.-Com. Hon. Joseph M | Snowden, Rt. Hon. Philip |
| Cove, W. G. | Lawrence, Susan | Stamford, T. W. |
| Cowan, D. M. (Scottish Universities) | Lee, F. | Stephen, Campbell |
| Dalton, Hugh | Lindley, F. W. | Stewart, J. (St. Rollox) |
| Davies, Rhys John (Westhoughton) | Livingston A. M. | Strauss, E. A. |
| Day, Harry | Lowth, T. | Sutton, J. E. |
| Dunnico, H. | Lunn, William | Thomas, Sir Robert John (Anglesey) |
| Edge, Sir William | MacDonald, Rt. Hon. J. R. (Aboravoa) | Thorne, W. (West Ham, Plaistow) |
| Edwards, J. Hugh (Accrington) | Macdonald, Sir Murdoch (Inverness) | Thurtle, Ernest |
| England, Colonel A. | Maclean, Nell (Glasgow, Govan) | Tinker, John Joseph |
| Fenby, T. D. | Macpherson, Rt- Hon. James I. | Tomlinson, R. P. |
| Forrest, W. | Malone, C. L'Estrange (N'thampton) | Varley, Frank B. |
| Gibbins, Joseph | March, S. | Viant, S. P. |
| Gillett, George M. | Maxton, James | Watson, W. M. (Dunfermline) |
| Gosling, Harry | Montague, Frederick | Watts-Morgan, Lt.-Col. D. (Rhondda) |
| Graham, Rt. Hon. Wm. (Edin., Cent.) | Morrison, R. C. (Tottenham, N.) | Whiteley, W. |
| Greenall, T. | Mosley, Oswald | Wiggins, William Martin |
| Greenwood, A. (Nelson and Colne) | Murnin, H. | Williams, C. P. (Denbigh, Wrexham) |
| Grenfell, D. R. (Glamorgan) | Naylor, T. E. | Williams, Dr. J. H. (Llanelly) |
| Griffith, F. Kingsley | Oliver, George Harold | Williams, T. (York, Don Valley) |
| Griffiths, T. (Monmouth, Pontypool) | Palin, John Henry | Wilson, R. J. (Jarrow) |
| Groves, T. | Parkinson, John Allen (Wigan) | Windsor, Walter |
| Grundy, T. W. | Pethick-Lawrence, F. W. | Wright, W. |
| Hall, F. (York, W. R., Normanton) | Ponsonby, Arthur | Young, Robert (Lancaster, Newton) |
| Hall, G. H. (Merthyr Tydvil) | Potts, John S. | |
| Hamilton, Sir R. (Orkney & Shetland) | Richardson, R. (Houghton-le-Spring) | TELLERS FOR THE AYES.— |
| Mr. Charles Edwards and Mr. Paling. |
| NOES. | ||
| Acland-Troyte, Lieut.-Colonel | Campbell, E. T. | Fanshawe, Captain G. D. |
| Agg-Gardner, Rt. Hon. Sir James T. | Cautley, Sir Henry S. | Fielden, E. B. |
| Albery, Irving James | Cayzer, Maj. Sir Herbt. R. (Prtsmth, S.) | Finburgh, S. |
| Alexander, E. E. (Leyton) | Chamberlain, Rt. Hon. N. (Ladywood) | Fraser, Captain Ian |
| Apsley, Lord | Chapman, Sir S. | Fremantle, Lt.-Col. Francis E. |
| Ashley, Lt.-Col. Rt. Hon. Wilfrid W. | Charterls, Brigadier-General J. | Ganzoni, Sir John |
| Astbury, Lieut.-Commander F. W. | Chilcott, Sir Warden | Gates, Percy |
| Baldwin, Rt. Hon. Stanley | Christie, J. A. | Gilmour, Lt.-Col. Rt. Hon. Sir John |
| Barclay-Harvey, C. M. | Churchill, Rt. Hon. Winston Spencer | Gower, Sir Robert |
| Beamish, Rear-Admiral T. P. H. | Cochrane, Commander Hon. A. D. | Grant, Sir J. A. |
| Bellairs, Commander Carlyon | Cohen, Major J. Brunel | Grattan-Doyle, Sir N. |
| Benn, Sir A. S. (Plymouth, Drake) | Colfox, Major Wm. Phillips | Gretton, Colonel Rt. Hon. John |
| Bethel, A. | Cooper, A. Duff | Grotrian, H. Brent |
| Betterton, Henry B. | Cope, Major Sir William | Guinness, Rt. Hon. Walter E. |
| Blundell, F. N. | Couper, J. B. | Gunston, Captain D. W. |
| Boothby, R. J. G. | Courthope, Colonel Sir G. L. | Hacking, Douglas H. |
| Bourne, Captain Robert Croft | Cowan, Sir Wm. Henry (Islington, N.) | Hall, Lieut.-Col. Sir F. (Dulwich) |
| Boyd-Carpenter, Major Sir A. B. | Craig, Sir Ernest (Chester, Crewe) | Hall, Capt. W. D'A. (Brecon & Rad.) |
| Brass, Captain W. | Crooke, J. Smedley (Deritend) | Hammersley, S. S. |
| Brassey, Sir Leonard | Crookshank, Cpt. H. (Lindsey, Gainsbro) | Hanbury, C. |
| Briggs, J. Harold | Culverwell, C. T. (Bristol, West) | Hannon, Patrick Joseph Henry |
| Briscoe, Richard George | Curzon, Captain Viscount | Harrison, G. J. C. |
| Brittain, Sir Harry | Davies, Maj. Geo. F. (Somerset, Yeovil) | Hartington, Marquess of |
| Brocklebank, C. E. R. | Davies, Sir Thomas (Cirencester) | Harvey, G. (Lambeth, Kennington) |
| Brooke, Brigadier-General C. R. I. | Davison, Sir W. H. (Kensington, S.) | Haslam, Henry C. |
| Brown, Brig.-Gen. H. C. (Berks, Newb'y) | Dawson, Sir Philip | Headlam, Lieut.-Colonel C. M. |
| Buchan, John | Dean, Arthur Wellesley | Henderson, Capt. R. R. (Oxford, Henley) |
| Buckingham, Sir H. | Drewe, C. | Henderson, Lieut.-Col. Sir Vivian |
| Bullock, Captain M. | Eden, Captain Anthony | Henn Sir Sydney H. |
| Burman, J. B. | Elliot, Major Walter E. | Hennessy, Major Sir G. R. J. |
| Burton, Colonel H. W. | Erskine, Lord (Somerset, Weston-s.-M.) | Hoare, Lt.-Col. Rt. Hon. Sir S. J. G. |
| Butler, Sir Geoffrey | Evans, Captain A. (Cardiff, South) | Holt, Capt. H. P. |
| Cadogan, Major Hon. Edward | Falle, Sir Bertram G. | Hopkins, J. W. W. |
| Hopkinson, Sir A. (Eng. Universities) | Mitchell, W. Foot (Saffron Walden) | Smithers, Waldron |
| Howard-Bury, Colonel C. K. | Monsell, Eyres, Com. Rt. Hon. B. M. | Somerville, A. A. (Windsor) |
| Hudson, Capt. A. U. M. (Hackney, N.) | Moore, Lieut.-colonel T. C. A. (Ayr) | Spender-Clay, Colonel H. |
| Hunter-Weston Lt.-Gen. Sir Aylmer | Morrison, H. (Wilts, Salisbury) | Sprot, Sir Alexander |
| Hurd, Percy A. | Nelson, Sir Frank | Stanley, Lieut.-Colonel Rt. Hon. G. F. |
| Lliffe, Sir Edward M. | Newman, Sir R. H. S. D. L. (Exeter) | Stanley, Lord (Fylde) |
| Iveagh, Countess of | Newton, Sir D. G. C. (Cambridge) | Steel, Major Samuel Strang |
| Jackson, Sir H. (Wandsworth. Cen'l) | Nicholson, Col. Rt. Hn).W. G. (Ptrsf'ld.) | Streatfeild, Captain S. R. |
| James, Lieut.-Colonel Hon. Cuthbert | Nield, Rt. Hon. Sir Herbert | Stuart, Hon, J. (Moray and Nairn) |
| Jephcott, A. R. | Nuttall, Ellis | Sueter, Rear-Admiral Murray Fraser |
| Joynson-Hicks, Rt. Hon. Sir William | Oman, Sir Charles William C | Sugden, Sir Wilfrid |
| Kennedy, A. R. (Preston) | Penny, Frederick George | Templeton, W. P. |
| Kindersley, Major G. M. | Percy. Lord Eustace (Hastings) | Thorn, Lt.-Col. J. G. (Dumbarton) |
| King, Commodore Henry Douglas | Perkins, Colonel E. K. | Thompson, Luke (Sunderland) |
| Knox, Sir Alfred | Peto, Sir Basil E. (Devon, Barnstaple) | Thomson, Rt. Hon. Sir W. Mitchell |
| Lamb, J. O. | Peto, G. (Somerset, Frome) | Tinne, J. A. |
| Lane Fox, Col. Rt. Hon. George R. | Pilcher, G. | Titchfield, Major the Marquess of |
| Lister, Cunliffe, Rt. Hon. Sir Philip | Pliditch, Sir Philip | Tryon, Rt. Hon. George Clement |
| Locker-Lampson, Rt. Hon. Godfrey | Power, Sir John Cecil | Vaughan-Morgan, Col. K. P. |
| Loder, J. de V. | Pownall, Sir Assheton | Ward, Lt.-Col. A. L. (Kingston-on-Hull) |
| Long, Major Eric | Preston, William | Warner, Brigadier-General W. W. |
| Looker, Herbert William | Price, Major C. W. M. | Warrender, Sir Victor |
| Lougher, Lewis | Radford, E. A. | Watson, Sir F. (Pudsey and Otley) |
| Lowe, Sir Francis William | Ramsden, E. | Watson, Rt. Hon. W. (Carlisle) |
| Lucas-Tooth, Sir Hugh Vere | Rhys, Hon. C. A. U. | Watts, Sir Thomas |
| Luce, Major-Gen. Sir Richard Herman | Roberts, E. H. G. (Flint) | Wayland, Sir William A. |
| Lynn, Sir R. J. | Rodd, Rt. Hon. Sir James Rennell | Wells, S. R. |
| Macdonald, Capt. P. D. (I. of W.) | Ropner, Major L. | White, Lieut.-Col. Sir G. Dairymple |
| Macdonald, R. (Glasgow, Cathcart) | Ruggles-Brise, Lieut.-Colonel E. A. | Williams, Com. C. (Devon, Torquay) |
| McLean, Major A. | Mussel), Alexander West (Tynemouth) | Williams, Herbert G. (Reading) |
| Macmillan, Captain H. | Rye, F. G. | Wilson, Sir Murrough (Yorks, Richm'd) |
| Macnaghten, Hon. Sir Malcolm | Salmon, Major I. | Wilson, R. R. (Stafford, Lichfield) |
| MacRobert, Alexander M. | Samuel, A. M. (Surrey, Farnham) | Winby, Colonel L. P. |
| Maitland, Sir Arthur D. Steel | Sandeman, N. Stewart | Windsor-Clive, Lieut.-Colonel George |
| Makins, Brigadier-General E. | Sandon, Lord | Withers, John James |
| Malone, Major P. B. | Sassoon, Sir Philip Albert Gustave D. | Womersley, W. J. |
| Manningham-Buller, Sir Mervyn | Savery, S. S. | Wood, E. (Chest'r, Stalyb'dge & Hyde) |
| Margesson, Captain D. | Shepperson, E. W. | Wood, Rt. Hon. Sir Kingsley |
| Marriott, Sir J. A. R. | Skelton, A. N. | Wragg, Herbert |
| Meyer, Sir Frank | Smith, R. W. (Aberd'n & Kinc'dine, C.) | |
| Milne, J. S. Wardlaw | Smith-Carington, Neville W. | TELLERS FOR THE NOES.— |
| Captain Bowyer and Captain Wallace |