§ Viscount WOLMERasked the Chancellor of the Exchequer whether he is aware that incumbents are legally compelled to reside in their benefice house and to keep the same in repair under the Ecclesiastical Dilapidations Act, 1871, whether they are married or not; and whether, in view of this fact, he will consider the advisability of allowing the same abatement for Income Tax to incumbents who are bachelors as it is proposed to allow to married men?
Mr. CHAMBERLAINThe statutory allowances for repairs were increased by Section 19 of the Finance Act, 1919, and are, of course, available to the bachelor equally with the married incumbent. The increased personal allowance proposed in the Finance Bill in the case of a married couple is given solely by reference to the fact that there are two persons in question—the husband and wife living together; and the circumstances suggested in the question would afford no possible ground for extending that allowance to a bachelor incumbent.