HC Deb 15 November 1938 vol 341 c686
51. Mr. Pilkington

asked the Financial Secretary to the Treasury whether further consideration can be given to the suggestion that the earned incomes of husband and wife, where both are earning, may be assessed separately for Income Tax purposes, in view of the hardship which the present system involves?

The Financial Secretary to the Treasury (Captain Wallace)

My hon. Friend will not expect me to anticipate the Chancellor's Budget statement by entering into questions relating to the graduation of the Income Tax charge. I may, however, point out that his suggestion is inconsistent with the general Income Tax rule that the incomes of husband and wife are aggregated for the purposes of the charge to tax. He is, no doubt, aware that it is open to a husband and wife, by an election on the part of either of them to be assessed separately, to obtain an apportionment of that charge between their respective incomes. Whether or not such an election is made, an additional personal allowance is given in respect of any earned income of the wife.

Mr. Bellenger

In the case of an individual who elects to be assessed are the two incomes aggregated for the purposes of Super-tax?

Captain Wallace

I should prefer to see that question on the Paper.