HC Deb 13 February 1968 vol 758 cc309-10W
96. Dame Irene Ward

asked the Chancellor of the Exchequer whether, as a contribution to Human Rights Year and to commemorate the 50 years since the enfranchisement of women, he will introduce legislation to abolish the legal obligation of a husband to declare his wife's Income Tax for tax purposes and take responsibility for the accuracy of the information.

Mr. Diamond:

No. The husband's responsibility to return his wife's income is a natural consequence of our system of assessing husband and wife as one unit.

97. Dame Irene Ward

asked the Chancellor of the Exchequer whether, to commemorate the 50 years since the enfranchisement of women, he will introduce legislation to permit a wife entitled to a refund on Pay As You Earn to have the cheque made payable to her, to enable a woman to cover the risk of widowhood by payment of her National Insurance contribution, and to enable a wife who has custody of or maintains children to qualify for Income Tax child allowance.

Mr. Diamond:

The Answer to the first and third parts of the Question is that I cannot undertake to change the law. The second part of the Question is a matter for my right hon. Friend the Minister of Social Security.