§ I turn to the rate of Income Tax. I propose no change in the standard rate of Income Tax, or in the reduced rates or in the width of the bands. In the context of this year's Budget needs, a reduction would of course have been out of the question. It has required great effort to avoid an increase. But for reasons I gave in the passage introducing my measures I believe this effort to be worth-while. Nor will there be any change in the rates of Surtax as such. No earned income, save for the effects of the recoveries of family allowances, the principle of which had already been announced, will therefore be subject to higher direct taxation. This I believe to be justified on the ground of incentive.