§ Sections nineteen and twenty of the Finance Act, 1920, and Sections twenty-one and twenty-two of the Finance Act, 1924, as amended by any subsequent enactment, shall have effect as if for the words "fifty pounds" there were substituted the words "sixty pounds."—[Mr. Logan.']
2106§ Brought up, and read the First time.
§ 5.6 p.m.
§ Mr. CHARLES BROWNI suppose all Members are familiar, perhaps from personal experience, with the type of case to which we seek to give some relief in this new Clause. This allowance was first granted in the Finance Act, 1920, and the amount was £45. By the Finance Act of 1924 it was increased to £60. In the crisis Budget of August, 1931, it was reduced to £50. We propose to restore it to the figure of £60 which obtained between 1924 and 1931. The Chancellor of the Exchequer has told the Committee on more than one occasion that confidence is largely restored in the country through the policy that has been pursued during his term of office, and it would be taken as a sign of his own confidence in the policy that he is pursuing if he granted this concession. If he has no fear for the future, I cannot doubt that he will grant it. If he does, it will be practically the only concession that he has made in the course of these Debates.
§ 5.8 p.m.
§ Mr. HORE-BELISHAThe hon. Member has correctly narrated the history of this allowance. It was based on the recommendation of the Royal Commission on Income Tax in 1920, upon the cost of living which was then 230 per cent. above pre-War, whereas it is now only 136 per cent. Therefore, the allowances on that basis are higher than the Royal Commission recommended. The general reduction of allowances in 1931 was part of a scheme. The hon. Member wishes to restore one part of the scheme and not the other. The cost of this proposal would be £100,000 and, if all the allowances were restored, it would be £25,000,000 and the Budget would obviously be unbalanced. The Clause cannot be accepted as it stands, because it would have the illogical result that a widower with a housekeeper would receive an aggregate allowance of £160—£100 personal allowance and £60 housekeeper allowance—whereas a married couple would receive only £150. So that a man with a housekeeper would be considerably better off than a married man living with his wife. On those grounds I ask the Committee to reject the Clause.
§ Question put, "That the Clause be read a Second time."
2108§ The Committee divided: Ayes, 34; Noes, 257.
2109| Division No. 220.] | AYES. | [5.12 p.m. |
| Attlee, Clement Richard | Hirst, George Henry | Price, Gabriel |
| Banfield, John William | John, William | Rathbone, Eleanor |
| Batey, Joseph | Jones, J. J. (West Ham, Silvertown) | Smith, Tom (Normanton) |
| Brown. C. w. E. (Notts., Mansfield) | Jones, Morgan (Caerphilly) | Thorne, William James |
| Cape. Thomas | Kirkwood, David | Tinker, John Joseph |
| Cocks, Frederick Seymour | Lansbury, Rt. Hon. George | Wedgwood, Rt. Hon. Josiah |
| Cripps, Sir Stafford | Logan, David Gilbert | Williams, David (Swansea, East) |
| Daggar, George | McEntee, Valentine L. | Williams, Thomas (York, Don Valley) |
| Edwards, Charles | McGovern, John | |
| Grenfell, David Rees (Glamorgan) | Mainwaring, William Henry | TELLERS FOR THE AYES.— |
| Groves, Thomas E. | Maxton, James | Mr. D. Graham and Mr. G. Macdonald. |
| Grundy, Thomas W. | Owen. Major Goronwy | |
| Hicks, Ernest George | Parkinson, John Allen | |
| NOES. | ||
| Acland-Troyte, Lieut.-Colonel | Davies. Maj.Geo. F. (Somerset.Yeovil) | Hunter, Capt. M. J. (Brigg) |
| Adams, Samuel Vyvyan T. (Leeds, W.) | Davison. Sir William Henry | Hurd, Sir Percy |
| Albery, Irving James | Denman, Hon. R. D. | Inskip, Rt. Hon. Sir Thomas W. H. |
| Allen, Lt.-Col. J.Sandeman (B'k'nh'd) | Denville, Alfred | Jamisson, Douglas |
| Anstruther-Gray, W. J. | Despencer-Robertson, Major J. A. F. | Jones, Lewis (Swansea, West) |
| Applin, Lieut.-Col. Reginald V. K. | Dickie, John p. | Ker, J. Campbell |
| Astor, Viscountess (Plymouth, Sutton) | Donner, P. W. | Kerr, Hamilton W. |
| Baillie, Sir Adrian W. M. | Doran, Edward | Kimball, Lawrence |
| Baldwin, Rt. Hon. Stanley | Dower, Captain A. V. G. | Knox, Sir Alfred |
| Balfour, Capt. Harold (I. of Thanet) | Drewe, Cedric | Lamb, Sir Joseph Quinton |
| Banks, Sir Reginald Mitchell | Duckworth, George A. V. | Law, Sir Alfred |
| Barclay-Harvey, C. M. | Dugdale, Captain Thomas Lionel | Law, Richard K. (Hull, S. W.) |
| Barrie, Sir Charles Coupar | Duncan, James A.L.(Kensington, N.) | Leckie, J. A. |
| Beaumont, M. W. (Bucks., Aylesbury) | Edmondson, Major A. J. | Lees-Jones, John |
| Beaumont, Hn. R. E. B. (Portsm'th, C.) | Ellis, Sir R. Geoffrey | Leighton, Major B. E. P. |
| Belt, Sir Alfred L. | Elliston, Captain George Sampson | Levy, Thomas |
| Benn, Sir Arthur Shirley | Elmley, Viscount | Liddall, Walter S. |
| Betterton, Rt. Hon. Sir Henry B. | Emmott, Charles E. G. C. | Lindsay, Noel Ker |
| Birchall, Major Sir John Dearman | Emrys-Evans, P. V. | Lister, Rt. Hon. Sir Philip Cunliffe- |
| Bird, Ernest Roy (Yorks., Skipton) | Entwistle, Cyril Fullard | Lloyd, Geoffrey |
| Bird Sir Robert B. (Wolverh'pton W.) | Erskine, Lord (Weston-super-Mare) | Lockwood, John C. (Hackney, C.) |
| Blindell, James | Erskine-Boist, Capt. C. C. (Bik'pool) | Lovat-Fraser, James Alexander |
| Boulton, W. W. | Evans, Capt. Arthur (Cardiff, S.) | Mabane, William |
| Bower, Lieut.-Com. Robert Tatton | Evans, David Owen (Cardigan) | MacAndrew, Lt.-Col C. G. (Partick) |
| Boyce, H. Lesile | Everard, W. Lindsay | McEwen, Captain J. H. F. |
| Braithwaite, J. G. (Hillsborough) | Falle, Sir Bertram G. | McKie, John Hamilton |
| Briscoe, Capt. Richard George | Fielden, Edward Brocklehurst | McLean, Major Sir Alan |
| Broadbent, Colonel John | Foot, Dingle (Dundee) | McLean, Dr. W. H. (Tradeston) |
| Brocklebank, C. E. R. | Foot, Isaac (Cornwall, Bodmin) | Macquisten, Frederick Alexander |
| Brown, Col. D.C. (N'th'l'd., Hexham) | Fox, Sir Gifford | Maitland, Adam |
| Brown, Brig.-Gen. H. C. (Berks., Newb'y) | Galbraith, James Francis Wallace | Makins, Brigadler-General Ernest |
| Browne, Captain A. C. | Ganzoni, Sir John | Mallalieu, Edward Lancelot |
| Buchan-Hepburn, P. G. T. | Gilmour, Lt.-Col. Rt. Hon. Sir John | Mander, Geoffrey le M. |
| Burghley, Lord | Gledhill, Gilbert | Manningham-Buller. Lt.-Col. Sir M. |
| Burnett, John George | Gluckstein, Louts Halle | Margesson, Capt. Rt. Hon. H. D. R. |
| Campbell, Edward Taswell (Bromley) | Goff, Sir Park | Marsden, Commander Arthur |
| Campbell-Johnston, Malcolm | Goodman, Colonel Albert W. | Martin, Thomas B. |
| Carver, Major William H. | Gower, Sir Robert | Mason, David M. (Edinburgh, E.) |
| Cautley, Sir Henry S. | Grattan-Doyle, Sir Nicholas | Mayhew, Lieut.-Colonel John |
| Cayzer, Sir Charles (Chester, Clty) | Gretton. Colonel Rt. Hon. John | Merriman, Sir F. Boyd |
| Cayzer, Maj. Sir H. R. (Prtsmth., S.) | Grimston, R. V. | Mills, Sir Frederick (Leyton, E.) |
| Cazalet, Thelma (Islington, E.) | Guest, Capt. Rt. Hon. F. E. | Mills, Major J. D. (New Forest) |
| Cazalet, Capt. V. A. (Chippenham) | Gunston, Captain D. W. | Milne, Charles |
| Cecil, Rt. Hon. Lord Hugh | Hales, Harold K. | Mitchell, Sir W. Lane (Streatham) |
| Chamberlain, Rt. Hon. Sir J. A. (Birm., W) | Hamilton, Sir R. W.(Orkney & Zetl'nd) | Molson, A. Hugh Elsdale |
| Chamberlain, Rt. Hon. N.(Edgbaston) | Hammersley, Samuel S. | Moreing, Adrian C. |
| Clarry, Reginald George | Hanbury, Cecil | Morris, John Patrick (Salford, N.) |
| Cobb, Sir Cyril | Hanley, Dennis A. | Morris-Jones, Dr. J. H. (Denbigh) |
| Cochrane, Commander Hon. A. D. | Hartland, George A. | Morrison, William Shepherd |
| Colfox, Major William Philip | Harvey, Major S. E. (Devon, Totnes) | Murray-Phillpson, Hylton Raiph |
| Conant, R. J. E. | Haslam, Henry (Horncastle) | Natlon, Brigadler-General J. J. H. |
| Cook. Thomas A. | Headlam, Lieut.-Col. Cuthbsrt M. | Nicholson, Godfrey (Morpeth) |
| Cooke, Douglas | Heneage, Lieut.-Colonel Arthur P. | Nicholson, Rt. Hn. W. G. (Petersf'ld) |
| Cooper, A. Duff | Hepworth, Joseph | North, Edward T. |
| Courthope, Colonel Sir George L. | Herbert. Capt. S. (Abbey Division) | Nunn, William |
| Craven-Ellis. William | Hills. Major Rt. Hon. John Waller | O'Neill, Rt. Hon. Sir Hugh |
| Crooke, J. Smedley | Holdsworth, Herbert | Ormiston, Thomas |
| Crookshank, Gapt. H. C. (Gainsb'ro) | Hore-Belisha, Lesile | Pearson, William G. |
| Croom-Johnson, R. P. | Hornby, Frank | Peat, Charles U. |
| Curry, A. C. | Howitt, Dr. Alfred B. | penny, Sir George |
| Dalkeith. Earl of | Hudson, Capt. A. U. M.(Hackney, N.) | Petherick, M. |
| Davidson, Rt. Hon. J. C. C. | Hume. Sir George Hopwood | Peto, Sir Basil E. (Devon, Barnstaple) |
| Peto, Geoffrey K. (W'verh'pt'n, Bliston) | Scone, Lord | Thorp, Linton Theodore |
| Pickering, Ernest H. | Shakespeare, Geoffrey H. | Todd, A. L. S. (Kingswinford) |
| Pickford, Hon. Mary Ada | Shaw, Helen B. (Lanark, Bothwell) | Touche, Gordon Cosmo |
| Pike, Cecil F. | Smith, R. W. (Ab'rd'n & Kinc'dine, C.) | Tryon, Rt. Hon. George Clement |
| Potter, John | Smith-Carington, Neville W. | Vaughan-Morgan, Sir Kenyon |
| PowNail, Sir Assheton | Smithers, Waldron | Wallace, John (DunferMilne) |
| Ramsay, Alexander (W. Bromwich) | Somerville, Annesley A. (Windsor) | Ward, Sarah Adelaide (Cannock) |
| Ramsay, Capt. A. H. M. (Mldlcthlan) | Soper, Richard | Wardlaw-Milne, Sir John S. |
| Ramsden, Sir Eugene | Southby, Commander Archibald R. J. | Waterhouse, Captain Charles |
| Rankin, Robert | Spears, Brigadler-General Edward L. | Wayland, Sir William A |
| Ratcliffe, Arthur | Spens, William Patrick | Wedderburn, Henry James Scrymgeour. |
| Rea, Walter Russell | Stanley, Hon. O. F. G. (Westmorland) | Wells, Sydney Richard |
| Reid, Capt. A, Cunningham | Steel-Maitland, Rt. Hon. Sir Arthur | Weymouth, Viscount |
| Rentoul, Sir Gervals S. | Stevenson, James | White, Henry Graham |
| Roberts, Aled (Wrexham) | Stewart, J. H. (Fife, E.) | Whiteside, Borras Noel H. |
| Ropner, Colonel L. | Stones, James | Williams, Herbert G. (Croydon, S.) |
| Rosbotham, Sir Samuel | Strauss, Edward A. | Wills, Wilfrid D. |
| Runge, Norah Cecil | Strickland, Captain W. F. | Wilson, G. H. A. (Cambridge U.) |
| Russell, Alexander West (Tynemouth) | Sueter, Rear-Admiral Murray F. | Womersley, Walter James |
| Rutherford, John (Edmonton) | Sugden, Sir Wilfrid Hart | Wood, Rt. Hon. Sir H. Kingsley |
| Salmon, Sir Isidore | Summersby, Charles H. | Wood, Sir Murdoch McKenzie (Banff) |
| Salt, Edward w. | Tate, Mavis Constance | |
| Samuel, Sir Arthur Michael (F'nham) | Templeton, William P. | TELLERS FOR THE NOES.— |
| Samuel, Rt. Hon. Sir H. (Darwen) | Thomas, James p L. (Hereford) | Captain Sir George Bowyer and |
| Sandeman, Sir A. N. Stewart | Thomson, Sir Frederick Charles | Lieut.-Colonel Sir A. Lambert Ward. |