Income Tax (Marriage and Child Allowances)

HC Deb 10 May 1966 vol 728 c210

37. Mr. Patrick Jenkin

asked the Chancellor of the Exchequer whether he will seek to amend the Income Tax Act, 1952, so as to make the marriage and child allowances proportional to that part of any year, if less than the whole, during which the marriage subsists or the child is of the age qualifying for allowance at a particular rate.

Mr. MacDermot

No, Sir.

Mr. Jenkin

Is the Financial Secretary aware that although the ratio of marriages may be misconceived, the babies certainly are not? Is he also aware that what The Times referred to the other day as "the rush of rebate babies" due to the incidence of the tax is causing great difficulty in the country's maternity homes and hospitals?

Mr. MacDermot

I do not think the tax system is influencing the dates of birth of babies. In any event, my right hon. Friend would not be disposed to reduce the tax relief which is available either in the year of marriage or in the year of a child's birth.