HC Deb 23 March 1948 vol 448 cc2767-8
58. Mr. G. Thomas

asked the Chancellor of the Exchequer whether he is aware of the injustice caused to illegitimate children who have to pay 20 per cent. Legacy Duty compared with the 2 per cent. payable by legitimate children; and whether he will make a statement.

Sir S. Cripps

I would remind my hon. Friend that, under the provisions of Section 43 of the Finance Act, 1944, where an illegitimate child or his spouse or issue takes any interest in property under the intestacy of his mother, or under a disposition made by her, any Legacy or Succession Duty is payable at the same rate as if the child had been born legitimate.

Mr. Thomas

I think my right hon. and learned Friend has missed my point. Would he tell me whether that applies if the father leaves the property?

Sir S. Cripps

No. In law the only parent of an illegitimate child is the mother. Very often there are difficulties in ascertaining the paternal parent.