HC Deb 15 June 1944 vol 400 cc2167-9

Where the income does not exceed five hundred pounds and the claimant proves that he has an evacuee child or children under the age of sixteen billeted on him, in respect of whom no payment is made for attention and service to such children, he shall be entitled, in respect of every such child, to relief from tax upon twenty-five pounds.—[Mrs. Tate.]

Brought up, and read the First time.

Mrs. Tate (Frome)

I beg to move, "That the Clause be read a Second time."

Mr. Lewis (Colchester)

On a point of Order. As we are to devote to-day to a discussion of a variety of Clauses may I ask whether you could help the Committee, Mr. Williams, by indicating which Clauses you propose to call, so that we may know what subjects we shall be discussing?

The Deputy-Chairman (Mr. Charles Williams)

I am afraid that I did not gather all that the hon. Member said. The Clause I have selected is that in the name of the hon. Lady the Member for Frome (Mrs. Tate). The two proposed new Clauses preceding it on the Paper have not been selected.

Mrs. Tate

It is within the recollection of the Committee that when women were conscripted for National Service a concession was made in the Income Tax allowances whereby the first £80 of a woman's earnings were exempted from Income Tax. The woman who has children billeted in her home is doing exceedingly important war work, work which frequently occupies her for an unlimited number of hours, is very exhausting and often involves her in expense. Because of the children who are billeted upon her she is unable to go to work outside the home for a salary, and the object of this Clause is simply to ensure that where children under 16 are billeted by the Government in a house the housewife who is looking after them should not be in a less favourable position than a woman who can go out to work. It is, therefore, proposed that for every child under the age of 16 the man of the house should be granted the exemption of £25 of his earnings from Income Tax. The exemption has to be granted to the father in the home because the wife herself is not actually earning any money. It is a very small concession to ask, and I hope the Chancellor will regard this as an opportunity, which I am sure he will welcome, to show his appreciation of the work done by women who have taken in evacuee children. In many instances they have been with them from the beginning of the war, and their parents in some cases no longer even correspond with them.

The Financial Secretary to the Treasury (Mr. Assheton)

I think everyone in the Committee will agree that splendid work has been done by those householders who have taken in other people's children and looked after them during the war. All of us should appreciate their efforts. The point which the hon. Lady has made is that in those cases the Government should make a concession under the Income Tax law. I would point out that the billeting allowance is paid for board and lodging and care, and her Clause, in the form in which it is drafted, would not have the effect which she desires. But apart from that point, which I admit is a minor one and one which could be corrected if we so desired, I must make plain to the Committee that my right hon. Friend the Chancellor of the Exchequer does not think this is the correct way in which to approach a problem of this sort. If it is thought that billeting allowances are not adequate, representations should be made to the Ministry of Health, but I would point out that as recently as 25th May my right hon. Friend the Minister of Health announced that the billeting allowances were to be increased and the increases will come into effect on 1st July. I think that meets the substance of the hon. Lady's point, and I feel that the Committee will agree that in dealing with a matter of this sort it would not be correct to introduce a concession under the revenue law.

Mrs. Tate

With all respect to the Minister, the amount of the billeting allowance has clearly nothing to do with this question. The amount of a billeting allowance is in respect of service, but certainly does not cover the care given by the woman to the children. My Clause is an attempt to give some financial recognition to a woman who takes in children and who is working just as much as one who goes to work in a factory. However, I had very small hopes that the Government would look with a sympathetic eye on my attempt to gain this concession for the married woman, and, therefore, I beg to ask leave to withdraw the Motion.

Motion and Clause, by leave, withdrawn.