HC Deb 29 June 1943 vol 390 c1468
52. Sir G. Jeffreys

asked the Chancellor of the Exchequer whether he is aware that, as a result of the existing law, all payments under court orders by husbands to wives are subject to income tax and that often the full tax of 10s. is deducted though the wife with a small income is not liable to pay the full amount; and whether, as it may take months to secure a refund from the Inland Revenue authorities during which period the wife may have to solicit public assistance, he will consider modifying the rigour of such official action at its start?

Sir K. Wood

I would refer my hon. and gallant Friend to my reply of 12th May to the hon. Member for West Nottingham (Mr. Hayday) on this subject, of which I am sending him a copy.

Sir G. Jeffreys

Is it not a great injustice that a woman whose proper rate of Income Tax may be something in the neighbourhood of 3s. 6d. has 10s. deducted and then has to apply to get repayment?

Sir K. Wood

In my reply to my hon. Friend I stated that arrangements, designed to avoid hardship in the type of cases mentioned in that question including arrangements for prompt repayment, after a short interval, of tax were already in operation.

Mr. Glenvil Hall

What does my right hon. Friend mean by a short interval—three months or less?

Sir K. Wood

I would not like to define that.

Mr. Hall

It is often several months.