HC Deb 21 November 1967 vol 754 cc288-9W
48. Mr. Tudor Watkins

asked the Chancellor of the Exchequer what representations he has received from retirement pensioners' organisations seeking exemptions for their branches from the payment of Income Tax; and why his regulations do not allow this.

Mr. Diamond

Several branches of the National Old Age Pensioners' Association of Wales have claimed that they should be exempt from tax as charities. But their objects include bringing pressure to bear on hon. Members and on the Government, which is not a charitable purpose.

51. Mr. Fletcher-Cooke

asked the Chancellor of the Exchequer what estimate he has made of the cost to public funds of allowing husband and wife the option of being taxed separately as if they were single persons, ignoring, for the purposes of this calculation, any change in working habits that this reform might induce.

Mr. Diamond

About £10 million if the option were limited to earned income but anything up to £300 million if it applied to all income.

52. Mr. Fletcher-Cooke

asked the Chancellor of the Exchequer what estimate he has made as to the number of married persons who would take up gainful work if they were assessed as single persons; and what estimate he has made of the consequential gain to public funds.

Mr. Diamond

I cannot make the desired estimates, but as things stand the Income Tax on the earnings of the great bulk of earning wives is the same as would be due from a single person.

65. Mr. Baker

asked the Chancellor of the Exchequer if he will take steps to exempt farmers from payment of tax on compensation received when their cattle, pigs and sheep are slaughtered, as a result of the incidence of foot-and-mouth disease.

Mr. Diamond

While I greatly sympathise with farmers who lose their animals in the circumstances referred to, I do not think it would be right to give them any new relief from tax over and above that available in cases of compulsory slaughter by virtue of Section 23 of the Finance Act, 1953.