HC Deb 03 July 1928 vol 219 cc1181-5

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.


I 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 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.


I 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.

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.
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