§ Mr. MARRIOTTasked the Chancellor of the Exchequer whether his attention has been drawn to the effect of the repeal of Section 10 of the Income Tax Act, 1918, upon persons other than clergymen and ministers of religious denominations who occupy lands or houses rent free or 1777W at rents less than the net assessment in such circumstances that the annual value of such lands or houses does not fall to be regarded as part of their income; whether he is prepared to take any steps to relieve the grievances of those individuals who have become subject to Income Tax through the repeal of the said Section; and, in particular, whether he is prepared to introduce legislation to provide that any sum on which an individual is liable to be charged to Income Tax shall be deemed to be part of his income, except so far as he is entitled to recover such tax from some other person or persons?
Mr. CHAMBERLAINI would refer my hon. Friend to Section 18 of the Finance Act of this year, from which he will see that in place of the exemption of incomes not exceeding £130 under Section 10 of the Income Tax Act, 1918, there are now personal allowances—£225 in the case of the married couple and £135 in other cases. If my hon. Friend will give me full particulars of any case in which it is suggested that the taxpayer is prejudiced by what is in effect an increase of the exemption limit, I will look into the matter.