§ Mr. TAYLORasked the Chancellor of the Exchequer if it has been brought to 1987W his notice that the Income Tax collector in the burgh of Dumbarton is refusing to allow widowers the £45 deduction allowed under Clause 19 of the Finance Act unless they have young children; whether the tax collector is entitled to do so; if a widower is entitled to the deduction if he has a daughter or other female relative keeping his house, although there are no young children to look after; and whether he will take steps to see that the deduction is allowed to be made?
§ Mr. BALDWINUnder Section 19 of the Finance Act, 1920, which in this respect follows the recommendation of the Royal Commission on the Income Tax, the deduction of £45 from assessable income granted under certain conditions to a widower or widow, is restricted to cases where there are children. I think that in the third part of his question the hon. Member may be confusing this deduction with the deduction of £25 from assessable income given under Section 22 to any claimant who by reason of old age or infirmity is compelled to depend upon the services of a daughter resident with and maintained by him or her.