§ Dr. M'DONALDasked the Chancellor of the Exchequer if he will endeavour to include a reduction of at least 1s. in 402W the £ off Income Tax in the following Budget, as one of the first charges on the National Exchequer, in order to partially relieve the heavy burden borne by all taxpayers?
Mr. YOUNGMy right hon. Friend the Chancellor of the Exchequer is not in a position to anticipate his Budget statement.
§ Dr. M'DONALDasked the Chancellor of the Exchequer if, in view of the now generally accepted equality of the sexes, he will apply this principle to the incomes of husbands and wives and take steps to tax each separately according to their individual means?
Mr. YOUNGI would remind my hon. Friend that in the Income Tax Acts full recognition of the principle of equality as between husband and wife is accorded by the provisions under which either spouse may elect for separate assessment. As regards the rate of tax to be borne by each of the spouses, I would remind my hon. Friend that as was pointed out by the Commission on the Income Tax the adoption of the course which he proposes would result in a shifting of burdens from the rich to the poor, and my right hon. Friend the Chancellor of the Exchequer is not prepared to introduce legislation on such lines.