§ Mr. J. DAVISON
asked the Chancellor of the Exchequer whether he is aware that war widows who have to work to supplement their pensions are having their pensions assessed for Income Tax; and whether he will consider the possibility of exempting these pensions from Income Tax, as in the case of soldiers' pensions?
§ Sir R. HORNE
I would refer the hon. Member to the reply (a copy of which I am sending him) given to the hon. Member for Kirkdale (Mr. Pennefather) on the 4th August last.
§ Captain BAGLEY
asked the Minister of Health whether, in regard to moneys deposited in banks to the credit of overseers and used together with interest solely for paying calls made by guardians and county councils, such interest is treated by the surveyor of taxes as though it were interest on profits; and, if so, whether such interest can be treated as charity and exempted from taxation?
I have been asked by my right hon. Friend to answer this question. Under the Income Tax Acts there is a general charge to tax in respect of all interest of money, and there is no provision of those Acts under which exemption from taxation could be allowed in the case of the interest to which my hon. and gallant Friend refers.
§ Captain BAGLEY
asked the Minister of Health whether, in regard to the new valuation about to be made, the Government will consider the advisability of making a larger allowance than one-sixth off first-ascertained value, in view of the greatly increased cost of upkeep?
If I rightly understand my hon. and gallant Friend to refer to the normal statutory allowance for repairs in connection with Income Tax, the question is receiving consideration, but I am not in a position to make any statement in the matter at present.