§ Mr. Banfieldasked the Chancellor of the Exchequer whether he is aware that under the Finance Act at present operating, persons in receipt of an old age pension are, in certain circumstances, being called upon to pay the standard rate of income tax; that this is causing much distress among pensioners; and what action he proposes to take in the matter?
§ Sir K. WoodI am not aware of the type of case my hon. Friend has in mind but if he will send me details of particular cases I will cause inquiry to be made.
§ Sir E. Graham-Littleasked the Chancellor of the Exchequer whether, in view of the increase in the cost of living, he will consider exempting for the duration of the war all members of the Armed Forces from paying Income Tax on their service pay?
§ Sir K. WoodI regret I cannot see my way to adopt this proposal.
§ Sir F. Sandersonasked the Chancellor of the Exchequer whether he is aware that the chief reason why married women are not coming forward in adequate numbers 499W to engage upon work of national importance is because they cannot afford to do so, due to the incidence of high taxation on joint incomes of a husband and wife, absorbing practically the whole of what she earns; and, in view of this fact, will he consider between now and the next Budget that, in the case of a married woman going to work, her income should be assessed separately, and at the same time the husband should receive his full allowances as a married man?
§ Sir K. WoodI do not accept the assumption on which my hon. Friend's Question is based, and I could not adopt the suggestion he makes. I may, however, point out that under the existing law the personal allowance for married persons is increased, where the wife has earned income, by nine-tenths of the amount of her earned income up to a maximum of £45.