§ 54. Mr. CARYasked the Chancellor of the Exchequer whether he will give consideration to the desirability of granting special relief to any taxpayer who supports a member of his or her family who would otherwise be supported by local authorities out of public assistance funds?
Mr. CHAMBERLAINMy hon. Friend is no doubt aware that relief from income tax is allowed under the existing law to taxpayers who maintain relatives who are unable to support themselves by reason of old age or infirmity and whose own incomes do not exceed £50 a year. I would remind my hon. Friend that proposals for an extension of this relief have been 246 discussed in the course of recent Finance Bills but it has not been considered that there are adequate grounds for widening the scope of the existing provisions.
§ Mr. CARYAs family life is concerned, would my right hon. Friend consider increasing the allowance for dependants' relief from £25 to a more substantial sum, or, better still, recommend a revision of the means test under Part II of the Unemployment Act?
§ Mr. BEVANIs the right hon. Gentleman aware that on the occasion of the last two Finance Bills an Amendment was put down to this effect and voted against by members of his party?