HC Deb 12 February 1953 vol 511 cc595-6
48. Mr. Follick

asked the Chancellor of the Exchequer if he will allow all bona fide gifts by wholesale and retail traders, in answer to the Flood Appeal, and other contributions, to be regarded as a legitimate expense from an Income Tax point of view.

Mr. Boyd-Carpenter

I have nothing to add to the reply which my right hon. Friend gave to the right hon. Gentleman the Member for Colne Valley (Mr. Glenvil Hall) on 10th February.

Mr. Follick

Does the Minister not think that it is disgraceful to tax the charitable contributions of benevolent people who wish to help the flood victims in their distress?

Mr. Boyd-Carpenter

I think the hon. Gentleman has misapprehended the position. Nobody taxes the relief given to the flood victims. All that this ruling means is that people will not be able to contribute to the flood victims and then largely reimburse themselves at the cost of the Exchequer.