§ Major HAYWARD
asked the Chancellor of the Exchequer whether he is aware that cases of hardship exist in the case of widowers employing their daughters or sisters to act as housekeepers not being allowed the rebate in Income Tax allowed in respect of a wife; and whether he will remedy this in the forthcoming Finance Bill?1394W
§ Mr. BALDWIN
My right hon. Friend's attention has been drawn to the class of case to which the hon. Member refers. I would remind him that the provision in last year's Finance Act which, I think, he has in mind was limited after full discussion to cases in which a widower employed a female relative to look after his young children.