§ Mr. Daggarasked the Chancellor of the Exchequer the amount of Income Tax, in percentages, payable on aggregate incomes of between £1,000 and £2,000, £2,000 and £10,000, and over £10,000 per year; and the number of persons in each category paying these amounts?
§ Sir K. WoodI would refer my hon. Friend to the reply given to the hon. Member for Walton (Mr. Purbrick) on 23rd July.
§ Mr. Kirbyasked the Chancellor of the Exchequer whether he will give relief to taxpayers in respect to that part of their income which has been spent on the compulsory removal of their homes due to the removal of their employers' place of business owing to enemy action or other war-time "conditions; and whether he will grant billeting allowance to such persons who sometimes have to meet expenses in respect of their permanent and temporary war-time residences?
§ Sir K. WoodI am afraid I cannot adopt these suggestions.
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Colonel Millsasked the Chancellor of the Exchequer whether he will bear in mind the difficulties under which farmers are now labouring and whether he will endeavour to reduce and simplify the details demanded in their Income Tax returns?
§ Sir K. WoodAs my hon. and gallant Friend is no doubt aware, discussions on various matters affecting the taxation of farmers have taken place between the Inland Revenue Department, the Agricultural Departments and farmers' representatives, and a statement, which should materially assist farmers in the making of their Income Tax returns, was issued last week regarding the valuation of tillages, growing crops, livestock, etc., and the treatment of dairy herds and other production stocks for Income Tax purposes.
§ Mr. Kirbyasked the Chancellor of the Exchequer whether he will in future exclude from taxable income that portion of income which has been spent in respect of illness or injuries such as medical fees, hospital charges, medicines and surgical appliances, properly certified by the profession to be necessary and reasonable expenditure?
§ Sir K. WoodI would refer my hon. Friend to the answer which I gave on 8th September to a similar Question by the hon. Member for Govan (Mr. N. Maclean).