§ Mr. A. HENDERSONasked the Chancellor of the Exchequer whether Income Tax is demanded from a member of a family in respect of that portion of earnings which is taken into consideration for the purpose of assessing unemployment assistance payable to another member of the same family under the provisions of the Unemployment Assistance Act, 1934?
§ Mr. W. S. MORRISONIncome Tax is chargeable in respect of a taxpayer's earnings, subject to any allowances and reliefs to which he may be entitled. I would refer the hon. Member to the reply given by my right hon. Friend the Minister of Labour to a question by the hon. Member for Central Edinburgh (Mr. Guy) on the 29th June last, when it was explained that any payment of tax on the earnings is taken into account by the unemployment assistance authorities.