§ Mr. Spearingasked the Chancellor of the Exchequer if he will review the practice of the Inland Revenue of making tax rebates for married women payable through their husbands' salaries.
§ Mr. Patrick JenkinI assume the hon. Member has in mind the repayment of tax overpaid by a wife on her income. The general rule is that any such repayment must be made to the husband. If however the wife is working and is taxed under P.A.Y.E., repayments of P.A.Y.E. tax during the course of the tax year may be made to her. The question whether tax overpaid by the wife could be repaid direct to her in other circumstances is one which is under review.