§ 43. Sir FRANK SANDERSON
asked the Chancellor of the Exchequer whether he is now in a position to consider so amending the Income Tax allowance as to remove the anomaly at present existing, whereby a wife brings to her husband a rebate of £70 but when she becomes a widow without means her rateable value as a dependant drops to £25, and whereby an allowance of the tax on £50 is made to a widower or widow in respect of a female person taking charge of his or her children or acting in the capacity of housekeeper but no similar allowance is made to a spinster in respect of the maintenance of a female relative or person taking charge of an infirm relative of the taxpayer?
As my hon. Friend is aware, the amounts of the various personal allowances to Income Tax payers and the conditions under which they are given have been frequently discussed in the course of recent Finance Bills. There will, no doubt, be further opportunities for discussion in the future, but on the particular aspects to which my hon. Friend draws attention I can only say that, as at present advised, I cannot agree that there is a case for amending legislation on the lines suggested.