HC Deb 20 February 1934 vol 286 cc176-7

asked the Chancellor of the Exchequer if he can state the approximate cost of restoring the personal allowances in respect of Income Tax to the level which prevailed prior to the Finance (No. 2) Act, 1931?


I regret that I cannot anticipate my Budget statement by giving any estimate of the effect on the yield of the Income Tax of any change in its existing graduation.

48. Mr. COCKS

asked the Chancellor of the Exchequer whether, in view of the fact that the committee on the simplification of Income Tax law which was appointed in October, 1927, has not yet presented its report, he will take steps to expedite its proceedings?


I would refer the hon. Member to the answer given on the 27th November, 1933, to the hon. and gallant Member for North-East Bethnal Green (Major Nathan) when it was stated that the Committee hoped to complete its labours in the course of the present year.


Is not six and a half years too long a time for them to decide any Parliamentary question? Can the right hon. Gentleman say whether any of the Rip Van Winkles are still alive?


We have a new Chairman of the Committee. Perhaps the hon. Member does not appreciate that simplification of Income Tax is a very complicated matter.


asked the Chancellor of the Exchequer whether he can state the number of unmarried persons at present paying Income Tax and supporting an invalid or unemployed sister or brother without being allowed any rebate on that account; and whether any steps will be taken to deal with this matter?


Under Section 22 of the Finance Act, 1920, an allowance of £25 is given to any taxpayer who maintains at his own expense either a widowed mother or a relative who is incapacitated by old age or infirmity from maintaining himself, provided the person maintained has not a total income of over £50 a year. I regret that there are no Income Tax statistics measuring the numbers of cases in which this allowance has been claimed or granted.