§ 60. Sir F. SANDERSON
asked the Chancellor of the Exchequer whether, in view of the fact that, under the provisions of the Budget introduced in September last for purposes of Income Tax assessment, the personal allowance for a married man has been reduced by £75 whereas the personal allowance for a single man has been reduced by £35 only, he will consider in his next Budget amending the reduction of allowances imposed upon a married man to an amount not exceeding £70, in order to bring it into line with the reduction of £35 for a single man?
§ Major ELLIOT
The question raised by my hon. Friend would be one for consideration in connection with next year's Budget as to which, as he will appreciate, I cannot make any anticipatory statement.
§ 61. Sir F. SANDERSON
asked the Chancellor of the Exchequer whether, in view of the fact that a large number of persons, including the whole of the teaching profession, have suffered cuts in salary during the year ending 5th April, 1932, and being assessed upon the previous year's higher income but at the higher rates of tax and lower allowances prevailing under the national Budget for the year ending 5th April, 1932, will virtually be paying the increased Income Tax upon amounts they have never received and are not likely ever to receive, he will consider including such cases under Note IV of the assessment form by which special applications for adjustment may be preferred, so that such persons may be 402 assessed on the amount of their emoluments for the year ending 5th April, 1932?
§ Major ELLIOT
The law definitely requires that, except in the commencing and ending years of the employment, assessments to Income Tax under Schedule E shall be based on the emoluments of the preceding year, and I have no power to authorise a departure from the legal basis.