HC Deb 10 November 1926 vol 199 cc1093-4W
Sir W. de FRECE

asked the Chancellor of the Exchequer if he will consider, in connection with his next financial statement, the possibility of having contributions under the national health insurance and widows' and orphans' pensions schemes treated on similar lines as life insurance premiums in respect of relief from income tax?


I would refer my hon. Friend to Subsection 1 (b) of Section 32 of the Income Tax Act, 1918, which provides relief, in certain conditions, in respect of contributions to widows' and orphans' pension schemes; the relief granted by this Section extends to contributions made under the Widows', Orphans' and Old Age Contributory Pensions Act, 1925. As at present advised, I am unable to recommend any alteration of the law such as would authorise relief for contributions under the National Health Insurance scheme.