§ 48 and 49. Miss RATHBONEasked the Chancellor of the Exchequer (1) if he can estimate what proportion of the claimants for allowances to Income Tax payers in respect of their dependent relatives under Sections E, F, G, H, and J of Form 12A are Super-tax payers;
(2) the total cost to the Exchequer during the past year, or for the latest year for which figures are available, of the allowances granted to Income Tax payers in respect of their dependants, 203 whether wives, children, female persons in charge of children, adopted children or step-children, or aged or infirm relatives, under Sections E, F, G, H, J, of Form 12A, distinguishing, if possible, between the cost of allowances under each of the sections here enumerated?
§ Mr. PETHICK - LAWRENCEThe only statistics compiled in regard to the allowances referred to are the amounts allowed as deductions from income in computing liability to tax in respect of personal allowances to married persons and in respect of children and dependants. The total amounts allowed in the year 1928–29 (the latest available) will be found in Table 44 of the recently published Seventy-third Report of the Commissioners of Inland Revenue. It should be borne in mind in considering these allowances that the allowance of £225 for married persons covers both husband and wife. There are no statistics to show the amounts of tax involved, or the total number of individuals or of Sur-tax payers affected, and I would remind the hon. Member that these allowances are not a deduction for purposes of assessment to Sur-tax.
§ Miss RATHBONEWill the hon. Gentleman consider whether it is not possible to produce more detailed statistics, in view of the great interest which is taken in the subject, as to what proportion of relief to the burden of parenthood is granted under our present system?
§ Mr. PETHICK-LAWRENCEI am afraid that, without completely altering the whole basis, it would not be possible to provide statistics of that kind.