HC Deb 10 March 1942 vol 378 cc940-1W
Mr. R. Morgan

asked the Prime Minister whether, prior to the Budget, he will consider setting aside a date for the discussion of the revision of Income Tax procedure so that the Chancellor of the Exchequer may be fully aware of the feelings of the House on this subject?


My right hon. Friend does not see his way to adopt the suggestion, which would simply anticipate the Budget Debate. Various bodies address the Chancellor of the Exchequer in advance of his Budget, so that he is aware of their point of view. The Chancellor also receives counsel and advice from various quarters of this House—as well as from outside it.

Mr. Holmes

asked the Chancellor of Exchequer why a wife who, by her earnings and income entirely supports an invalid husband, is not permitted to claim marriage allowance, etc.; and why the invalid husband who is unable to work and has no income of his own can claim for these allowances and receive the amount of repayment due from his wife's earnings and income?

Sir K. Wood

In the case raised by my hon. Friend where the husband has no income of his own and the wife is in receipt of earned income, the whole of the personal allowances including the married allowance of £140 would be allowed against the assessment in respect of the wife's income. If my hon. Friend has in mind a particular case in which difficulty has arisen, I shall be glad to receive particulars.