§ 77. Mr. Hannahasked the Chancellor of the Exchequer whether he will consider, with a view to ameliorating, the position of an Income Tax-paying wage-earner who finds he is definitely worse off by working overtime on account of the incidence of the tax and the necessity for paying others for services that he might otherwise perform for his own household in spare time?
§ Sir K. WoodIt is not the case that the deduction for Income Tax leaves the wage-earner without an increase in his wages as a result of taxation of overtime earnings. As regards the payment of services to which my hon. Friend refers, I fear I could not attempt to deal with this by way of special legislation.