§ Mr. Granvilleasked the Chancellor of the Exchequer if he will take steps to put bachelors with sister-housekeepers on an equal footing, as regards Income Tax allowances, with single men whose mothers act as their housekeepers.
§ Sir J. AndersonThe housekeeper allowance was extended in the Finance1216W Act of last year to deal with cases where a housekeeper is retained for the care of young children. The scope of the allowance was very fully considered in the Finance Bill Debates of last year, and I am afraid I cannot see my way to propose any further extension of the allowance. There is no distinction such as my hon. Friend suggests in the conditions governing the allowance. My hon. Friend may perhaps have in mind the dependent relative allowance which may be claimed by a taxpayer who maintains his widowed mother, but this allowance is granted equally to single and married taxpayers and is not conditional upon the performance of services of the mother.