Mr. ROSTRON DUCKWORTHasked the Chancellor of the Exchequer whether he is aware that at present a single woman, having a legally adopted child and being compelled to earn her own living, is not entitled to a housekeeper's allowance for Income Tax purposes even if she employs a housekeeper to look after such child, whereas widows and widowers similarly placed are so entitled; and whether he will take action to give for these purposes a single woman with a legally adopted child the same status as a widow with a child, especially in view of the public service she is performing?
§ Mr. W. S. MORRISONThe answer to the first part of the question is in the affirmative and to the second part in the negative. I would refer my hon. Friend to the reply which I gave during the discussion in Committee on the Finance Bill on 16th June last of a Clause designed to extend the scope of the housekeeper allowance to unmarried persons.