Income Tax (Allowances and Reliefs)

HC Deb 26 July 1955 vol 544 cc120-1W

Sir A. Bossom

asked the Chancellor of the Exchequer if he will give consideration in his next Budget to providing Income Tax relief on a graduated scale for small profit earners particularly as it applies to farmers on small holdings.

Mr. R. A. Butler

The system of personal allowances and reduced rate reliefs applies to all individuals and I could not see my way to discriminate in favour of this special class.