§ Captain BOWYER
asked the Chancellor of the Exchequer whether he will consider the hardship involved in the 951W present law concerning Income Tax whereby a widower can claim no rebate; is he aware that a widower who has a housekeeper is infinitely worse off than a married man whose housekeeping is done by his wife; and will he secure that in the next Finance Bill provision shall be made so that a widower under these circumstances shall be able to claim a suitable rebate?
The housekeeper allowance to a widower or widow under Section 19 of the Finance Act, 1920, is restricted to cases where there are children. The Royal Commission on the Income Tax expressly recommended that the allowance should be restricted in this manner, and their view was upheld by this House after a discussion of the matter in the course of the Committee stage of the Finance Bill. In these circumstances I am unable to adopt my hon. and gallant Friend's proposal.