§ 54. Dr. Summerskillasked the Chancellor of the Exchequer why, in the cases where husband and wife are both gainfully employed, the wife is not entitled to receive a post-war credit note on account of her own contribution to the revenue without obtaining the consent of her husband?
§ Sir K. WoodMy hon. Friend is under a misapprehension. Where the post-war credit is to be divided on a basis agreed upon between the husband and wife the agreement of both of them must necessarily be signified to the Inspector of Taxes: but if they do not agree either spouse may apply, without the consent of the other, to have the post-war credit divided. This is specifically provided in Section 7 (2) of the Finance Act, 1941.
§ Dr. SummerskillIs the Chancellor aware that post-war credit notes are now being sent to husbands, that wives are not informed of the fact, and the postwar credit note does not even indicate that part of the credit is due to the wife?
§ Sir K. WoodThe reason they are sent to the husband is because the husband is assessed for that purpose. No doubt the hon. Lady's Question will bring all these matters to the attention of wives.