§ Colonel DAY
asked the Chancellor of the Exchequer whether, in view of the fact that a bachelor in receipt of an income of £500 pays £50 10s. in Income Tax, as does a spinster in receipt of a similar income, and that such a couple marrying would be assessed on the joint income to the amount. of £31 10s. additional to the first sums, he will consider legislation with a view to removing this additional taxation on married persons?
§ Mr. CHURCHILL
The suggestion underlying the hon. Member's question involves the adoption of a course under which a husband and wife would receive individual personal allowances and be taxed at a rate or rates determined by their individual incomes and not, as at present, by their joint income. The Government are unable to adopt a policy involving this result.