§ Miss RATHBONEasked the Chancellor of the Exchequer what was the total value of the rebates allowed to Income Taxpayers in respect of their wives, children and other dependants during the last financial year; what number of Income Taxpayers were entitled to rebates of this kind; and what was the average value of the rebates per taxpayer profiting thereby?
§ Mr. P. SNOWDENThe only statistics compiled in regard to the allowances referred to in the question are the amounts allowed as deductions from income in computing liability to tax in respect of personal allowances to married persons and in respect of children and dependants. These statistics are not yet available for the year 1928–29, but the hon. Member will find them for earlier years in the Annual Reports of the Commissioners of Inland Revenue. Table 46 of the 71st Report (Command Paper 3176) gives the figures for the year 1926–27, and the corresponding table in the 72nd Report, which will shortly be published, will give the figures for the year 1927–28. It should be borne in mind in considering these 1141W allowances that the allowance of £225 for married persons covers both husband and wife. No statistics are available to show the numbers of persons affected or the amount of tax involved.