§ 37. Mr. Freesonasked the Chancellor of the Exchequer if he will take steps to amend the Income Tax law in order that persons not legally married may be recognised as husband and wife when living together as such.
§ Mr. MacDermotNo.
§ Mr. Lomasasked the Chancellor of the Exchequer if he will increase the personal tax allowance where the individual is over 65 years of age and is a householder.
§ Mr. MacDermotI have noted my hon. Friend's suggestion, but I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. Woodnuttasked the Chancellor of the Exchequer whether, under his regulations, allowances paid to Service personnel to obtain accommodation privately where no suitable Service accommodation is available, are assessed to taxation in full or in part; and whether similar allowances payable to master mariners delegated to stand by a ship that is being built in a yard away from their own home towns are assessed to taxation in full or in part.
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§ Mr. MacDermotAllowances paid to Service personnel in lieu of free quarters are in general liable to Income Tax in full; they are fixed at levels which take into account the fact that they are subject to tax.
If the hon. Member will send me full particulars of the arrangements he has in mind in the second part of his Question I will let him have a ruling on the taxation treatment.