§ 44. Mr. Liddallasked the Chancellor of the Exchequer whether he is aware that the words "all reasonable expenses," on page 3, line 16, of the pamphlet, W.F.L.,
§ Mr. ButlerI had every relevant consideration before me, including that one, when I came to the decision.
§ Following is the answer:
§ England and Wales.
§ Progress of Reorganisation, 31st March, 1938 (the latest date for which information is available).
Type of Area. | Number of Authorities in whose areas reorganisation was completed. | Number of Authorities in whose areas reorganization was not completed. |
Part III Authorities | 32 | 137 |
County Councils | — | 63 |
§ 41. Mr. Lipsonasked the President of the Board of Education whether he will give, for the last recorded date, the percentages of certificated teachers in the service of Part III authorities and county councils respectively?
§ Mr. ButlerAs the answer contains a number of figures I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.
§ Mr. LipsonHere again can my right hon. Friend say which of the two kinds of authorities has the better record, the Part III authorities or the county councils?
§ Mr. ButlerThe answer is set out in the figures which I am circulating. Circumstances differ as between Part III authorities in size and so forth and counties. My hon. Friend will see again that the Part III authorities have a very creditable record.
§ Following is the answer:
§ 62, Savings Groups in Industrial Firms, have been so distorted that many firms are selling savings certificates to their workpeople at 1s. or more below the face value 15s.; that one inspector of taxes recently said he could allow up to 7s. 6d. per certificate; and whether, as this is in 2453 effect a deduction from Excess Profits Tax and anti-social, he will see to it that the forthcoming Raise the Standard campaign is, in fact, concerned with raising the standard of the general subscriptions?
§ The Chancellor of the Exchequer (Sir Kingsley Wood)An employer's contributions to schemes for the welfare of his employees normally rank as a deduction in computing his profits for taxation purposes, provided that such contributions are not unreasonable in amount. I see no reason for discriminating against schemes in which these contributions are made in order to supplement employees' purchases of National Savings Certificates. I agree, however, that it is not desirable that the totals of subscriptions of savings groups in industrial firms should be inflated by employers' contributions of excessive amount.
§ Mr. LiddallIs my right hon. Friend aware that when street group canvassers approach housewives with a view to increasing the number of subscribers they are frequently asked, "Why should I pay 15s. in a street group when I can get them for less through my husband at his work?" Is he also aware that in one case a man drew out £375 from the Post Office, the ordinary purchase price of 500 Savings Certificates and took them to his works, bought 500 certificates for considerably less and thus got what he wanted and a nice sum of money to spend to boot?
§ Mr. SpeakerThat is a very long Supplementary Question.
§ Mr. LiddallMay I have a reply on that?
§ Sir Irving AlberyIs the Chancellor aware that these "under the counter" transactions in Savings Certificates if they become generally known must have a very serious effect upon public subscription?
§ Sir K. WoodI will draw the attention of the savings committees to the Questions and answers that have been given in the House to-day.