HC Deb 19 May 1938 vol 336 c581
74. Sir Gifford Fox

asked the Financial Secretary to the Treasury what is the present practice of the Inland Revenue authorities with regard to the granting of Income Tax allowance in respect of housekeepers; and whether any detailed information is available as to what constitutes the qualifications of a housekeeper for Income Tax purposes?

The Financial Secretary to the Treasury (Captain Euan Wallace)

Section 19 of the Finance Act, 1920, which is the statutory provision governing the allowance in respect of a housekeeper, does not give any special definition of the word "housekeeper." The practice of the Inland Revenue Department is accordingly based on the ordinary meaning of the word, to which I regret that I cannot undertake to add any more precise definition.

Sir G. Fox

Is the right hon. and gallant Gentleman aware that the practice of the Inland Revenue Department is very unsatisfactory to all these Income Tax payers?