§ A totally blind single person shall be allowed two hundred pounds of income free of tax as personal allowance, a totally blind husband shall be allowed two hundred and fifty pounds of income free of tax, and a totally blind husband and wife shall be allowed three hundred and sixty pounds of their joint income free of tax.—[Sir J. Wardlaw-Milne.]
§ Brought up, and read the First time.
§ 7.13 p.m.
§ Sir John Wardlaw-MilneI beg to move, "That the Clause be read a Second time."
I have the satisfaction of feeling that this new Clause will be received with great sympathy in every part of the Committee. At present the Blind Persons Act makes provision for poor blind people fairly generously, but there is no provision at all in favour of blind people who are self-supporting, and who receive from investment, trade or business an income on which tax has to be paid. I believe that the State has never given them any special concession at all. I think the Committee will recognise that every blind person has increased expenses, in the employment of a guide or by way of clerical assistance, for example, as compared to persons who have not lost their sight. It is true that the inspectors of taxes try to treat blind 1010 people generously in regard to this extra expense, and make such allowances as are within their powers, to cover the charges to which blind people are put, but there is no statutory provision or ruling giving the blind person any help. My suggestion in this new Clause is that a totally blind single person should have his exemption limit raised from £100 to £200. In the case of the totally blind husband and wife, I suggest that the exemption should be raised from £180 to £360. I have inserted between these cases what one might describe as a new class from a tax point of view, namely, that of the totally blind husband, and I suggest that the present allowance in the case of that family, i.e., £180 should be raised to £250. The suggestion is, therefore, that a single totally blind person should have an exemption of £200 instead of £100, that a totally blind husband with a wife not blind should have an increased exemption from £180 to £250, and that when both husband and wife are totally blind the allowance should be raised from £180 to £360.
§ Mr. DenmanWhy does the hon. Member omit the totally blind wife?
§ Sir J. Wardlaw-MilneBecause the wife's income is combined with the husband's. Whether they are assessed separately or not, the two incomes are taken together, as the Committee knows, for the purpose of Income Tax, so that there is no object in putting down the blind wife separately as entitled to an extra allowance. I am proposing the allowance for the bread-winner.
§ Mr. LansburyWhat about a single woman?
§ Sir J. Wardlaw-MilneThere is nothing that exempts a single woman in my Clause which deals with "a totally blind single person." I have been trying to ascertain what this concession would cost, but I am bound to say that any information that I can get is, I will not say inaccurate, but at any rate indefinite. It must, however, be a quite small amount. The Clause affects only those who are totally blind, and practically it affects mainly those earning small incomes, in professions and businesses, those who are competing with people who have full sight. I think that on the whole the Committee will agree that it is a very desirable amendment of the Income Tax 1011 Acts and one which would confer a great benefit on a small number of people throughout the country, and it is a concession which, I am certain, would cost the State a very small amount.
There are two points that I want to make in conclusion. It seems to me rather unfair that we should make a special allowance to a widower, for example, for the assistance of the housekeeper that he requires to help him with his family and his house, but do nothing in the way of a special remission of tax for a person who suffers a disability such as total blindness. I dare say it might be said that it is not always possible to differentiate between the totally and partially blind, but that should really be a very simple matter. A medical certificate could be forthcoming at once in the case of the totally blind, and I do not think there would be any difficulty on that score. We do make allowances, under the Blind Persons Act, in the case of poor persons who are blind, and I hope we shall get a concession for those who are blind but who are not necessarily poverty stricken, but are endeavouring, in competition with those who have their full sight, to carry on some small business or take part in some profession. I do hope that my right hon. Friend will feel able to make this concession.
§ 7.20 p.m.
§ Sir J. SimonMy hon. Friend was perfectly right when he began by saying that what he was proposing would arouse a feeling of sympathy in all parts of the Committee, and he was also right when he said that this particular concession would not involve the Treasury in any very great sacrifice of money, but I am sorry to say that, sympathetic as we may feel, I think we ought not to accept this proposal, for it is one of an entirely novel character to which there really is no end. It is essential for the purposes of the Income Tax as it has been devised and administered by various Governments in this country that the reliefs that are given should not be those given on personal grounds of disability or suffering, but are simply reliefs to different categories. You make a provision by which a married man is granted a certain relief because there is a very large class of married men, and you make provision in the same way for children in a family. All that you can do 1012 is to make broad categories of that sort, but if you go on to include persons' disabilities and illnesses, it is obvious that the case of the totally blind person, pathetic as it is, is merely a specimen of many. There is the person who is permanently bedridden, there is the person who is severely crippled, and one could make no end of a list. You cannot really hope to start this form of abatement or relief unless you are prepared to take a great many other cases into consideration as well.
The Royal Commission on Income Tax had before it all sorts of suggestions, including this one, but they also had before them all sort of applications of a parallel kind and from other members of the community who are unhappily handicapped in one way or the other, and what they said in their report, in paragraph 237, was this:
We have been asked to recommend allowances for expenses arising out of illness or disability, such as the travelling expenses of attendants of disabled persons; or to give compassionate rebate to persons who are compelled to maintain and pay personal attendants; or special relief to" disabled persons in view of their decreased earning capacity. These claims, while differing in degree, all arise out of the personal or domestic circumstances of the taxpayer, and although we are conscious that in particular cases the operation of the general rule may result in individual hardship, we feel that we cannot advise any general relaxation of the principles on which the tax is levied.I think the Committee, facing it from the point of view of the administration of the Income Tax Acts, will see that such a concession as is asked for by the proposed new Clause would not be easy to administer. I do not see either how we could take total blindness and distinguish it from a very high degree of bad sight, and I am afraid I must take the view which my predecessors have taken, and which the Royal Commission took, that we really cannot graft on to the Income Tax Acts a series of special exceptions for groups of persons suffering from particular ailments. It would not really be required in all cases, and in other cases it would be more than would be required, and I am afraid that we cannot attempt to modify the Income Tax at every point where a certain section of our fellow citizens is suffering from a rather exceptional handicap. I am sorry to take this view. I feel just as the hon. Member does about it, but I do not believe that 1013 we shall improve our Income Tax laws in this way. Though we all agree that this would be a small matter in money, I am afraid that it would lead to all sorts of other appeals to which no sort of answer could be given.
§ 7.26 p.m.
§ Sir J. Wardlaw-MilneI quite realise that it might be difficult to close the door to other forms of serious disability if it were once admitted in the case of the blind, but I think it will be agreed by my right hon. Friend that the case of the totally blind is rather exceptional, and especially the case of those who have to endeavour to make a living in competition with people possessed of their full sight. When my right hon. Friend goes on to say that the Income Tax Acts have never made any exception of this kind, I think he has forgotten the case that I quoted of a widower, who has a definite allowance for a housekeeper. If a man suffers the loss of his wife and gets a definite extra exemption on that account to pay for the extra expense which he has to
§ incur, surely there is an argument for those who are totally blind getting some further exemption than in the case of those with full sight. I do not feel, in view of the Chancellor of the Exchequer's attitude, that there will be any value in dividing the Committee on this matter, because it would merely delay our proceedings. At the same time, I am bound to say that I hope very much that my right hon. Friend may be able to reconsider the matter. Perhaps on another occasion we shall be able to get a little further with it, and possibly in easier times he will not worry so much with the question of principle but give me what I want, and what I am sure the whole Committee would desire, if it were possible to have it. In the circumstances, I ask leave to withdraw my Clause.
§ Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes, 122; Noes, 219.
1015| Division No. 215.] | AYES. | [7.28 p.m. |
| Adams, D. M. (Poplar, S.) | Hardie, Agnes | Pritt, D. N. |
| Alexander, Rt. Hon. A. V. (H'lsbr.) | Harris, Sir P. A. | Ridley, G |
| Banfield, J. W. | Hayday, A. | Riley, B. |
| Barnes, A. J. | Henderson, J. (Ardwick) | Ritson, J. |
| Bartlett, C. V.O. | Henderson, T. (Tradeston) | Roberts, W. (Cumberland. N.) |
| Batey, J. | Hills, A. (Pontefract) | Robinson, W. A. (St. Helens) |
| Bellenger, F. J. | Hopkin, D. | Seely, Sir H. M. |
| Benn, Rt. Hon. W. W. | Isaacs, G. A. | Sexton, T. M. |
| Benson, G. | Jagger, J. | Shinwell, E. |
| Bevan, A. | Jenkins, Sir W. (Neath) | Silkin, L. |
| Broad, F. A. | John, W. | Silverman, S. S. |
| Brown, C. (Mansfield) | Jones, Sir H. Haydn (Merioneth) | Simpson, F. B, |
| Burke, W. A. | Kennedy, Rt. Hon. T. | Sinclair, Rt. Hon. Sir A. (C'thn't) |
| Charleton, H. G. | Lansbury, Rt. Hon. G. | Smith. Ben (Rotherhithe) |
| Chater, D. | Lathan, G. | Smith, E. (Stoke) |
| Cluse, W. S. | Lawson, J. J. | Smith, Rt. Hon. H. B. Lees- (K'ly) |
| Clynes, Rt. Hon. J. R. | Leach, W. | Smith, T. (Normanton) |
| Cocks, F. S. | Leslie, J. R. | Sorensen, R, W. |
| Cove, W. G. | Logan, D. G. | Stephen, C. |
| Cripps, Hon. Sir Stafford | Lunn, W. | Stewart, W. J, (H'ght'n-le-Sp'ng) |
| Daggar, G. | Macdonald, G. Ince.) | Strauss, G. R. (Lambeth, N.) |
| Dalton, H. | McEntee, V. La T. | Summerskill, Dr. Edith |
| Davies, R. J. (Westhoughton) | McGhee, H. G. | Taylor, R. J. (Morpeth) |
| Davies, S. O. (Merthyr) | MacLaren, A. | Thorne, W. |
| Day, H. | Mainwaring, W. H. | Thurtle, E. |
| Dunn, E. (Rother Valley) | Mander, G. le M. | Tinker, J. J. |
| Ede, J. C. | Mathers, G. | Viant, S. P. |
| Edwards, A. (Middlesbrough E.) | Maxton, J. | Walkden, A. G. |
| Edwards, Sir C. (Bedwellty) | Milner, Major J. | Watkins, F. C. |
| Evans, D. O. (Cardigan) | Montague, F. | Watson, W. McL. |
| Fletcher, Lt.-Comdr. R. T. H. | Morgan, J. (York, W.R., Doncaster) | Westwood, J. |
| Foot, D. M. | Morrison, Rt. Hon. H. (Hackney, S.) | White, H. Graham |
| Frankel, D. | Muff, G. | Whiteley, W. (Blaydon) |
| Gardner, B. W. | Naylor, T. E. | Williams, T. (Don Valley) |
| George, Megan Lloyd (Anglesey) | Noel-Baker, P. J. | Wilmot, John |
| Gibson, R. (Greenock) | Oliver, G. H. | Wilson, C. H. (Attercliffe) |
| Greenwood, Rt. Hon. A. | Owen, Major G. | Windsor, W. (Hull, C.) |
| Grenfell, D. R. | Paling, W. | Young, Sir R. (Newton) |
| Griffith, F. Kingsley (M'ddl'sbro, W.) | Parker, J. | |
| Gritten, W. G. Howard | Parkinson, J. A. | TELLERS FOR THE AYES.— |
| Guest, Dr. L. H. (Islington, N.) | Pethick-Lawrence, Rt. Hon, F. W. | Mr. Anderson and Mr. Groves. |
| Hall, J. H. (Whitechapel) | Poole, C. C. | |
| NOES. | ||
| Acland-Troyte, Lt.-Col. G. J. | Glyn, Major Sir R. G. C. | Radford, E. A. |
| Adams, S. V. T. (Leeds, W.) | Gower, Sir R. V. | Raikes, H. V. A. M. |
| Alexander, Brig.-Gen. Sir W. | Graham, Captain A. C. (Wirral) | Ramsbotham, Rt. Hon. H. |
| Allen, Col. J. Sandeman (B'knhead) | Greene, W. P. C (Worcester) | Rathbone, J. R. (Bodmin) |
| Amery, Rt. Hon. L. C. M. S. | Gridley, Sir A. B. | Rawson, Sir Cooper |
| Aske, Sir R. W. | Grimston, R. V. | Reed, A. C. (Exeter) |
| Assheton, R. | Guest, Lieut.-Colonel H. (Drake) | Reid, W. Allan (Derby) |
| Astor, Viscountess (Plymouth, Sutton) | Gunston, Capt. Sir D. W. | Remer, J. R. |
| Baillie, Sir A. W. M. | Hambro, A. V. | Rickards, G. W. (Skipton) |
| Balniel, Lord | Hammersley, S. S. | Ropner, Colonel L. |
| Beamish, Rear-Admiral T. P. H. | Hannah, I. C. | Rosbotham, Sir T. |
| Beaumont, Hon. R. E. B. (Portsm'h) | Harbord, Sir A. | Ross, Major Sir R. D. (Londonderry) |
| Bernays, R. H. | Haslam, Sir J. (Bolton) | Ross Taylor, W. (Woodbridge) |
| Bird, Sir R. B. | Heilgers, Captain F. F. A. | Royds, Admiral Sir P. M. R. |
| Blair, Sir R. | Hely-Hutchinson, M. R. | Ruggles-Brise, Colonel Sir E. A. |
| Bossom, A. C. | Hepburn, P. G. T. Buchan- | Russell, Sir Alexander |
| Boulton, W. W. | Hepworth, J. | Salt, E. W. |
| Braithwaite, Major A. N. (Buckrose) | Herbert, A. P. (Oxford U.) | Samuel, M. R. A. |
| Braithwaite, J. Gurney (Holderness) | Hogg, Hon. Q. McG. | Sanderson, Sir F. B. |
| Briscoe, Capt. R. G. | Holmes, J. S. | Schuster, Sir G. E. |
| Brocklebank, Sir Edmund | Horsbrugh, Florence | Selley, H. R. |
| Brooks, H. (Lewisham, W.) | Hudson, Rt. Hon. R. S. (Southport) | Shakespeare, G. H. |
| Brown, Rt. Hon. E. (Leith) | Hume, Sir G. H. | Shaw, Captain W. T. (Forfar) |
| Brown, Brig.-Gen. H. C. (Newbury) | Hunloke, H. P. | Shepperson, Sir E. W. |
| Bull, B. B. | Hunter, T. | Simon, Rt. Hon. Sir J. A. |
| Burgin, Rt. Hon. E. L. | Hutchinson, G. C. | Sinclair, Col. T. (Queen's U. B'lf'st) |
| Campbell, Sir E. T. | Jarvis, Sir J. J. | Smiles, Lieut.-Colonel Sir W. D. |
| Cary, R. A. | Jones, Sir G. W. H. (S'k N'w'gt'n) | Smith, Sir R. W. (Aberdeen) |
| Cayzer, Sir C. W. (City of Chester) | Kellett, Major E. O. | Smithers, Sir W. |
| Cazalet, Capt. V. A. (Chippenham) | Kerr, Sir J. Graham (Scottish Univ.) | Somervell, Rt. Han. Sir Donald |
| Channon, H. | Keyes, Admiral of the Fleet Sir R. | Somerville, Sir A. A. (Windsor) |
| Chapman, A. (Rutherglen) | Kimball, L | Southby, Commander Sir A. R. J. |
| Chorlton, A. E. L. | Lamb, Sir J. Q. | Spears, Brigadier-General E. L. |
| Clarke, Colonel R. S. (E. Grinstead) | Lees-Jones, J. | Spens, W. P. |
| Clarry, Sir Reginald | Lennox-Boyd, A. T. L. | Stanley, Rt. Hon. Oliver (W'm'ld) |
| Cobb, Captain E. C. (Preston) | Lewis, O | Storey, S. |
| Colville, Rt. Hon. John | Liddall, W. S. | Stourton, Major Hon. J.J |
| Conant, Captain R. J. E. | Little, J. | Strauss, H. G. (Norwich) |
| Cook, Sir T. R. A. M. (Norfolk N.) | Llewellin, Colonel J. J. | Strickland, Captain W. F. |
| Cooke, J. D. (Hammersmith, S.) | Lloyd, G. W. | Stuart, Lord C. Crichton- (N'thw'h) |
| Cooper, Rt.Hn. A. Duff (W'st'r S.G'gs) | Locker-Lampson, Comdr. O. S. | Stuart, Hon. J. (Moray and Nairn) |
| Cooper, Rt. Hon. T. M. (E'burgh, W.) | Loftus. P. C. | Sueter, Rear-Admiral Sir M. F. |
| Courthope, Col. Rt. Hon. Sir G. L. | Lyons, A. M. | Tasker, Sir R. I. |
| Cox, H. B. Trevor | Mabane, W. (Huddersfield) | Taylor, Vice-Adm. E. A. (Padd., S.) |
| Craven-Ellis, W. | M'Connell, Sir J. | Thomas, J. P. L. |
| Crooke, Sir J. Smedley | McCorquodale, M. S. | Thorneycroft, G. E. P. |
| Crookshank, Capt. Rt. Hon. H. F. C. | MacDonald, Sir Murdoch (Inverness) | Thornton-Kemsley, C. N. |
| Cross, R. H. | Macdonald, Capt. P. (Isle of Wight) | Touche, G. C. |
| Crossley, A. C. | McKie, J. H. | Train, Sir J. |
| Davidson, Viscountess | Macmillan, H. (Stockton-on-Tees) | Tree, A. R. L. F. |
| Davies, C. (Montgomery) | Macquisten, F. A. | Tryon, Major Rt. Hon. G. C. |
| De la Bère, R. | Magnay, T. | Tufnell, Lieut.-Commander R. L. |
| Denman, Hop. R. D. | Makins, Brigadier-General Sir Ernest | Turton, R. H. |
| Denville, Alfred | Manningham-Buller, Sir M. | Wakefield, W. W. |
| Doland, G. F. | Margesson, Capt. Rt. Hon. H. D. R. | Walker-Smith, Sir J. |
| Drewe, C. | Marsden, Commander A | Wallace, Capt. Rt. Hon. Euan |
| Dugdale, Captain T. L. | Mellor, Sir J. S. P. (Tamworth) | Ward, Lieut.-Col. Sir A. L. (Hull) |
| Eastwood, J. F. | Mills, Sir F. (Leyton, E.) | Ward, Irene M. B. (Wallsend) |
| Eckersley, P. T. | Moore, Lieut.-Col. Sir T. C. R. | Wardlaw-Milne, Sir J. S. |
| Edge, Sir W. | Moreing, A. C. | Waterhouse, Captain C. |
| Edmondson, Major Sir J. | Morgan, R. H. (Worcester, Stourbridge) | Watt, Lt.-Col. G. S. Harvie |
| Elliot, Rt. Hon. W. E. | Morrison, G. A. (Scottish Univ's.) | Wayland, Sir W. A. |
| Ellis, Sir G. | Nicolson, Hon. H. G. | Webbe, Sir W. Harold |
| Emrys-Evans, P. V. | O'Connor, Sir Terence J. | Wells, Sir Sydney |
| Entwistle, Sir C. F. | Orr-Ewing, I. L. | Whiteley, Major J. P. (Buckingham) |
| Errington, E. | Palmer, G. E. H. | Williams, Sir H. G. (Croydon, S.) |
| Evans, Colonel A. (Cardiff, S.) | Peat, C. U. | Willoughby de Eresby, Lord |
| Everard, Sir William Lindsay | Perkins, W. R. D. | Windsor-Clive, Lieut.-Colonel G. |
| Findlay, Sir E. | Pickthorn, K. W. M. | Womersley, Sir W. J. |
| Fleming, E. L. | Pilkington, R. | Wood, Hon. C. I. C. |
| Fox, Sir G. W. G. | Plugge, Capt. L. F. | Wragg, H. |
| Furness, S. N. | Ponsonby, Col. C. E. | |
| Fyfe, D. P. M. | Pownall, Lt.-Col. Sir Assheton | TELLERS FOR THE NOES.— |
| Gluckstein, L. H. | Procter, Major H. A. | Lieut.-Colonel Kerr and Mr. Munro. |
§ Mr. ManderOn a point of Order. As I gather you are not proposing to call my proposed new Clause—(Conscription of 1016 wealth preparatory provisions)—I was wondering whether you would extend to me the same advantage as you gave to the hon. Member for Broxtowe (Mr. Cocks) of explaining why.