asked the Chancellor of the Exchequer whether, where a widower with children employing a non-resident housekeeper can demonstrate that he cannot find a house with sufficient accommodation for a resident housekeeper, he will permit an allowance to the widower tax free?2476W
§ Sir K. Wood
I would refer my hon. Friend to Section 15 (b) of this year's Finance Act from which he will see that the law requires as a condition of allowance that the housekeeper should be resident with the taxpayer. The question of residence was raised in the Finance Bill Debates but I could not see my way then to waiving this condition. The principle underlying the extension of the allowance was to give relief in respect of a person who is taking the place of the child's mother and this entailed that the person in question should be a member of the taxpayer's household.