HC Deb 14 December 1965 vol 722 c1079
40. Mr. Brian Harrison

asked the Chancellor of the Exchequer if he will bring in legislation to permit expenses incurred by married teachers in making provision for their own children whilst they themselves are in school to be deductible against Income Tax.

Mr. Diamond

No, Sir.

Mr. Harrison

Will the Chief Secretary look at this again, as it would tend to help considerably to release a number of married women teachers who are in notoriously short supply at the moment.

Mr. Diamond

I am sure that the hon. Gentleman appreciates that married women already receive special Income Tax reliefs on their earnings, including the wife's earned income allowance. If my hon. Friend pays careful attention to the net result of these reliefs, I am sure that he will not be disposed to press his question.