Mr. Rostron Duckworthasked the Financial Secretary to the Treasury whether he can make any statement on the position of the assessments of manual workers now liable for the first time to Income Tax?
§ Captain CrookshankI would refer my hon. Friend to the reply I gave on 8th January to the hon. Member for Central Bournemouth (Sir L. Lyle).
§ Mr. Manderasked the Chancellor of the Exchequer whether he will consider the advisability in the forthcoming Budget of making arrangements by which the earnings of husband and wife below a certain aggregate sum shall not to be added together for the purposes of Income Tax?
§ Sir L. Lyleasked the Chancellor of the Exchequer whether, in the light of the difficulty under the new Income Tax arrangement on the joint assessment of man and wife where both are working, he will consider the abolition of this assessment; what the loss in revenue thereby would be; and to what extent it is estimated this would be compensated by gain in incentive?
§ Sir K. WoodThe figures asked for, I regret to say, are not available. On the general question my hon. Friends will not expect me to anticipate my Budget statement.
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§ Mr. Hannahasked the Chancellor of the Exchequer whether he will consider helping those who have suffered loss through enemy action and are entitled to compensation after the war by allowing them to deduct from Income Tax the whole or part of such compensation in order to make good losses actually suffered?
§ Sir K. WoodI regret that I could not adopt my hon. Friend's suggestion. It is, however, the practice of the Inland Revenue Department to give careful and sympathetic consideration to any proposals for extension of the time for payment of tax, in a case in which, because of losses arising from the war, a taxpayer is unable to meet his tax liability as it falls due.
Mr. Graham Whiteasked the Chancellor of the Exchequer what procedure is to be followed by taxpayers who, having received notice of the amounts to be deducted from their future weekly pay, are now being called up, and being remunerated at a rate which no longer attracts taxation and precludes the possibility of payment by lump sums?
§ Sir K. WoodI am informed that in the circumstances envisaged by my hon. Friend the tax would be allowed to stand over if the collector was aware that the taxpayer had been called up and was satisfied that the tax could not be paid without hardship.
§ Mr. Gallacherasked the Chancellor of the Exchequer whether he has considered the resolution from the Fife, Clackmannan and Kinross Miners' Union, sent to him by the hon. Member for West Fife, demanding the exemption of all wages paid on overtime from Income Tax payment; and what steps does he intend to take in view of the many representations which have been made on this matter?
§ Sir K. WoodI received a copy of the resolutions in question and I would refer the hon. Member to the reply I gave on this subject to the hon. Member for Dumbarton Burghs (Mr. Kirkwood) on 14th October last.
§ Sir F. Sandersonasked the Chancellor of the Exchequer whether he is aware that there are large numbers of cases where, because of the added Income Tax burden, wives doing war work are very little, if at all, better off than if they 246W stayed at home; and whether, to remove this hardship and to encourage married women taking up work of national importance, he will consider, between now and the next Budget, assessing married couples separately?
§ Sir K. WoodI note my hon. Friend's suggestion, but he will not expect me to anticipate my Budget statement.