§ 51. Lord Malcolm Douglas-Hamiltonasked the Chancellor of the Exchequer whether he will consider remitting the tax on lifeboatmen's gratuities.
§ Sir S. CrippsNo, Sir.
§ Lord Malcolm Douglas-HamiltonDoes not the Chancellor think that this would be a gesture on the part of the Government in consideration of the men who spend their spare time in learning the technique of life-saving; and since he does not know the amount involved, will he really miss it?
§ Sir S. CrippsThat is not the question when one is dealing with the merits of different taxpayers. One must be fair to all; if one makes special exceptions for special people it will create hardships for others.
§ Brigadier MedlicottIs it not very undignified for the Revenue to have to snatch at such small amounts as this in such circumstances? Surely there ought to be some sense of fitness here.
§ Sir S. CrippsThe incomes of many people are made up of an aggregate of small sums.