§ 21. Wing Commander Bullusasked the Chancellor of the Exchequer if he is aware that maintenance payments made under magistrates' court orders are payable without deduction of Income Tax if their weekly amount does not exceed £5 for a wife and £1 10s. for a child, while the corresponding weekly amounts under High Court orders are £2 and £1, respectively, so that wives in whose favour small High Court orders have been made suffer inconvenience and hardship because of the need to claim and recover Income Tax which they are not liable to bear; and if he will introduce legislation to place High Court orders on the same footing as magistrates' court orders for Income Tax purposes.
§ Mr. R. A. ButlerI am aware of the facts, but I have had no evidence of hardship. Where wives are in a position to claim repayment of Income Tax deducted from these payments, claims can be put in at short intervals. I will, however, consider the matter before the next Finance Bill.
§ Wing Commander BullusWhile thanking my right hon. Friend for that undertaking, may I ask whether he does not agree that it is difficult to justify the distinction between orders made by the High Court and orders made by magistrates?
§ Mr. ButlerYes, Sir. That is why I want to look at this matter before the next Finance Bill.