§ Mr. J. Morganasked the Chancellor of the Exchequer whether financial contributions made to so-called Spitfire funds will be made subject to relief from income tax?
§ Sir K. WoodNo, Sir. I would remind my hon. Friend that it is a cardinal principle of the Income Tax that the State cannot take any account of the way in which a person chooses to dispose of his income. The maintenance of this principle is clearly of the greatest importance if the revenue is to be safeguarded.
§ Lieut.-Commander Tufnellasked the Financial Secretary to the Treasury how many incomes brought under the review of the Inland Revenue are relieved from paying Income Tax through the abatement and the allowances for a wife and children respectively?
§ Captain CrookshankMy hon. and Gallant Friend will find the latest estimates of the number of individuals with total incomes above the Income Tax exemption limit in Table 44 on page 57 of the 82nd Annual Report of the Commissioners of Inland Revenue (Cmd. 6099), which distinguishes the numbers who pay tax from those who are entirely relieved from tax by the operation of the personal allowances and reliefs.
§ Lieut.-Commander Tufnellasked the Financial Secretary to the Treasury how many incomes are brought under the review of the Inland Revenue; what is the total amount of income brought under review; and how much escapes taxation?
§ Captain CrookshankI would refer my hon. and gallant Friend to Table 44 on page 57 of the Eighty-second Annual Report of the Commissioners of Inland Revenue (Cmd. 60,99) for the first part of his Question, and to Tables 41, 42 and 43 on pages 54, 55 and 56 of the same Report for the second part. As regards the third part, I am not able to furnish any estimate.
§ Sir J. Mellorasked the Chancellor of the Exchequer whether his attention has been called to the increasing hardship caused by the higher cost of travel to many taxpayers who cannot obtain a place of residence near their place of business by the provision that cost of 269W travel between home address and business address is not an admissible deduction in computing liability to Income Tax; and whether he will consider introducing a system of allowances which will cover all expenditure essential to the carrying on by an individual of his business or employment?
§ Sir K. WoodI am afraid I cannot hold out any hope of extending the existing Income Tax allowances.