§ 5. Mr. Callaghanasked the Chancellor of the Exchequer for what reasons he will not propose to amend the law so as to permit post-war credits to be repaid in those cases, such as widows, where administrative difficulties do not exist because the classes of persons are readily identifiable.
§ Mr. Boyd-CarpenterOne reason is the cost. Thus, to take the hon. Gentleman's example, it would cost about £38 million in the first year to pay to widows their late husbands' post-war credits. The other reason is that to select a special class of person for preferential payment would be unfair to those excluded, particularly if their hardship were greater.
§ Mr. CallaghanIs it, then, the view of the Financial Secretary that when there is money available for distribution, the Income Tax Payer on the standard rate or the large taxpayer has a higher social priority than classes of persons in straightened circumstances who can be easily identified?
§ Mr. Boyd-CarpenterI would not wish to repeat part of the main debate on the Finance Bill in reply to a Parliamentary Question, but I must recall to the hon. Gentleman that this step was not taken by the Administration of which he was a Member, which also disposed of substantial sums of public money.
§ Mr. CallaghanIs it not the case that the reasons hitherto advanced have been administrative difficulties, and is not the hon. Gentleman now going further and saying that, although those difficulties can be removed, nevertheless, he proposes to repay companies' taxation rather than give it to these people?
§ Mr. Boyd-CarpenterI am not going enter into a debate, but I will agree with the hon. Gentleman to this extent, that this Government are more capable of overcoming administrative difficulties than were the last Government.
§ Mr. ShinwellDo I understand from what the hon. Gentleman has said that because there is administrative difficulty, or some other difficulty, in selecting one particular class for this purpose, nothing is to be done for anybody?
§ Mr. Boyd-CarpenterWe are at present continuing the repayments under the system originated by the late Administration. The right hon. Gentleman will not expect me to anticipate such further steps as may be possible.