§ Sir W. Waylandasked the Chancellor of the Exchequer whether he will allow the contributions of voluntary contributors to National Health Insurance to be taken into consideration for Income Tax assessment in the same way as those of compulsory contributors?
§ Sir K. WoodRelief from Income Tax in respect of compulsory contributions to secure pensions under the National Health Insurance Acts is allowed under provisions of the Income Tax law which authorise relief in respect of certain payments which a person is liable to make under an Act of Parliament for securing a pension for himself or for his widow or children. The condition of allowance of this relief is not satisfied in the case of voluntary contributors, and I am not prepared to recommend an alteration of the law so as to authorise relief in their case.