§ 48. Mr. R. Gibsonasked the Chancellor of the Exchequer whether he is aware that many unmarried householders of both sexes have to maintain a dependant to act as housekeeper, but such a householder, unlike a widower or widow householder, does not get relief from Income Tax in respect of such housekeeper; that the total Income Tax paid by such an unmarried householder having an earned income of £400 with three persons in the household is now £24 18s. 9d. as against £8 14s. 2d. in the case of the corresponding widower or widow, and £6 6s. 8d. in the case of a married man with a wife and one child; and whether he will take steps to remove this hardship to unmarried householders?
§ The Financial Secretary to the Treasury (Lieut.-Colonel Colville)I would refer the hon. Member to the reply which I gave on 15th December last to a similar question by the hon. Member for East Fife (Mr. Henderson Stewart). It was then pointed out that the housekeeper allowance could not make a difference in Income Tax liability of more than£11 17s. 6d., that is, tax at 4s. 9d. in the pound on £50 and there must therefore be other factors which account for the difference in the tax payable in the cases quoted.
§ Mr. Henderson StewartDoes the right hon. and gallant Gentleman not agree that these Income Tax payers have real grounds for complaint as to an injustice, 1287 since they have to maintain some sort of housekeeper while they are themselves at work?
§ Lieut.-Colonel ColvillePerhaps my hon. Friend would refer to the answer which I have mentioned, and in which I dealt more fully with the subject.