§ 62. Sir Frank Sandersonasked the Chancellor of the Exchequer what would be the net joint income of a single man and a single woman each earning £5,000 per annum; and what their total net income would be in the event of marriage.
§ Mr. Glenvil HallThe net income, after payment of Income Tax and Surtax, of a single man or woman who earned £5,000 a year would be £2,512. The total net income of a married couple each of whom earned £5,000 a year would be £3,713.
§ Sir F. SandersonDoes not the right hon. Gentleman agree that the loss of income on marriage shows an average of about £25 a week net, and in view of the fact that divorces have increased tenfold since 1939, will he not consider assessing the husband and wife separately, so that it shall no longer pay to live in sin?
§ Mr. Glenvil HallThe Royal Commission on Income Tax, which reported in 1920, went into this matter very fully, and came definitely to the conclusion that the income of the husband and wife should be aggregated for this purpose, although they are able, if so minded, to have separate assessments.
§ Mr. StanleyAre we to understand that the Chancellor of the Exchequer believes in incentives for informers but not for marriage?