§ Sir W. Smilesasked the Chancellor of the Exchequer if, when making up his Budget next year, he will consider granting the same Income Tax allowance to a bachelor over 3o years of age as is given to a widower without children.
§ Mr. DaltonI note the hon. Member's suggestion but he will not expect me to deal with suggestions for changes in the tax law in advance of my Budget.
Mr. Baker Whiteasked the Chancellor of the Exchequer if he is aware that the Inland Revenue authorities at Llandudno are sending to former members of His Majesty's Forces claims in respect of tax due on Service pay for periods as far back as the financial year 1943–44; that no figures are issued to show how the amount of tax is calculated and that in some cases the amount of tax claimed exceeds the amount of the standard rate; that inspectors of taxes have been instructed to collect these claims through Pay As You Earn deductions; and whether, in view of these facts, he will take steps to ensure that all such claims are accompanied by details of the assessment and that no deductions are made through Pay As You Earn until the ex-Serviceman has been given time to appeal against the assessment.
§ Mr. DaltonIt is not the practice to collect such underpayments of tax for previous years without giving the taxpayer a full explanation of the underpayment and an opportunity of appealing. If the hon. Member knows of any case in which this has not been done, and will let me have particulars, I will look into it.