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New Clause—(Deduction Of Payments For Education Of Child)

Volume 65: debated on Tuesday 21 July 1914

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In any assessment made upon any parent for the purposes of Income Tax, such parent shall be entitled to claim that a deduction shall be made from such assessment equal to the amount of any payment made by him for the education of any child during the previous twelve months.

Clause brought up, and read the first time.

I beg to move, "That the Clause be read a second time."

I do not expect that the new Clause will get from the Government anything but an unkind reception. We have been reproached by the Secretary to the Treasury for bringing forward these new Clauses on the Report stage of the Finance Bill. We are forced to do that, under the guillotine, because this Clause was put down for the' Committee stage. This is the only opportunity we shall have of discussing it. With the Income Tax at the present height, and with the taxation against married people in this country amounting to £2,000,000 more than it would be if they were living together without being married—[Laughter.] That was admitted by the Chancellor of the Exchequer in the last few days. The request in this Clause is that he should give some reparation to married people. When we know that the country has to pay £38,000,000 in education charges, the concession asked in this proposal will help

Division No. 195.]


[11.0 p.m.

Agg-Gardner, James TynteBanner, Sir John S. Harmood-Bentinck, Lord H. Cavendish
Aitken, Sir William MaxBaring, Major Hon. Guy V. (Winchester)Bigland, Alfred
Amery, L. C M. S.Barlow, Montague (Salford, South)Bird, Alfred
Archer-Shee, Major MartinBarnston, HarryBlair, Reginald
Ashley, Wilfrid W.Beckett, Hon. GervaseBoscawen, Sir Arthur S. T. Gnffith-
Astor, WaldorfBenn, Arthur Shirley (Plymouth)Bowden, G. R. Harland
Baker, Sir Randolf L. (Dorset, N.)Benn, Ion Hamilton (Greenwich)Boyton, James
Baldwin, StanleyBennett-Goldney, FrancisBrassey, H. Leonard Campbell

people to pay for the education of their children and save them from becoming a charge on the public rates. If the Chancellor of the Exchequer cannot give any consideration to the proposal this year, I hope he will bear it in mind and give it some of his sympathy in the next Budget.

I beg to second the Motion. I do so with a very different expectation from that expressed by my hon. Friend. I do so with full confidence that the admiration professed by the Government for education is something more than lip service, and that the party opposite, by supporting us in the Lobby, will do something on behalf of education.

This is a proposal that if you send your son to Eton and pay £300 for his education, you are to get a deduction of Income Tax in respect of that amount, and in like manner if a boy's education at a cheaper school costs £200 or £100, you will be entitled to a deduction on the amount. I think it is not reasonable to ask that you should pay Income Tax in proportion to the expense of the education of your children.

It being Eleven of the clock, Mr. SPEAKER proceeded, pursuant to the Order of the House of the 8th July, to put forthwith the Question necessary to dispose of the Clause under consideration.

Question put, "That the Clause be read a second time."

The House divided: Ayes, 166; Noes. 266.

Bridgeman, William CliveHardy, Rt. Hon. LawrencePerkins, Walter Frank
Burn, Colonel C. R.Harris, Leverton (Worcester, East)Peto, Basil Edward
Butcher, John GeorgeHarrison-Broadley, H. B.Pollock, Ernest Murray
Campbell, Captain Duncan F. (Ayr, N.)Helmsley, viscountPryce-Jones, Colonel E.
Campion, W. R.Henderson, Major H. (Berks, Abingdon)Quilter, Sir William Eley C.
Carlile, Sir Edward HildredHenderson, Sir A. (St. Geo., Han. Sq.)Randles, Sir John S.
Cassel, FelixHerbert, Hon. A. (Somerset, S.)Rawlinson, John Frederick Peel
Castlereagh, ViscountHewins, Wiliam Albert SamuelRees, Sir J. D.
Cave, GeorgeHibbert, Sir Henry F.Ronaldshay, Earl of
Cecil, Evelyn (Aston Manor)Hills, John WallerRothschild, Lionel de
Cecil, Lord Hugh (Oxford University)Hill-Wood, SamuelRoyds, Edmund
Cecil, Lord R. (Herts, Hitchin)Hoare, S. J. G.Samuel, Sir Harry (Norwood)
Clay, Captain H. H. SpenderHohler, G. F.Samuel, Samuel (Wandsworth)
Clive, Captain Percy ArcherHope, Harry (Bute)Sanders, Robert Arthur
Clyde, J. AvonHope, James Fitzalan (Sheffield)Sanderson, Lancelot
Coates, Major Sir Edward FeethamHope, Major J. A. (Midlothian)Sassoon, Sir Philip
Craig, Captain James (Down, E.)Horner, Andrew LongScott, Sir S. (Marylebone, W.)
Craig, Norman (Kent, Thanet)Hunt, RowlandSmith, Harold (Warrington)
Crichton-Stuart, Lord NinianHunter, Sir Charles Rodk.Spear, Sir John Ward
Currie, George W.Jardine, Ernest (Somerset, East)Stanler, Beville
Dalrymple, ViscountJoynson-Hicks, WilliamStanley, Hon. G. F. (Preston)
Denisen-Pender, J. c.Kerry, Earl ofStarkey, John R.
Denniss, E. R. B.Keswick, HenryStaveley-Hill, Henry
Dickson, Rt. Hon. C. ScottKinloch-Cooke, Sir ClementSwift, Rigby
Eyres-Monsell, Bolton M.Lane-Fox, G. R.Sykes, Sir Mark (Hull, Central)
Faber, George Denison (Clapham)Lloyd, George Butler (Shrewsbury)Talbot, Lord Edmund
Faber, Captain W. V. (Hants, W.)Locker-Lampson, G. (Salisbury)Terrell, Henry (Gloucester)
Fell, ArthurLocker-Lampson, O. (Ramsey)Thomas-Stanford, Charles
Fisher, Rt. Hon. W. HayesLockwood, Rt. Hon. Lt.-Colonel A. R.Thomson, W. Mitchell- (Down, North)
Flannery, Sir J. FortescueLowe, Sir F. W. (Birm., Edgbaston)Thynne, Lord Alexander
Fletcher, John SamuelLyttelton, Hon. J. C.Touche, George Alexander
Ganzoni, Francis John C.Macmaster, DonaldTryon, Captain George Clement
Gardner, ErnestM'Calmont, Major Robert C. A.Walrond, Hen. Lionel
Gastrell, Major W. HoughtonMagnus, Sir PhilipWarde, Colonel C. E. (Kent, Mid)
Gibbs, G. A.Mason, James F. (Windsor)Watson, Hon. W.
Gilmour, Captain JohnMildmay, Francis BinghamWeigall, Captain A. G.
Glazebreek, Captain Philip K.Mills, Hon. Charles ThomasWheier, Granville C. H.
Goldman, C. S.Morrison-Bell, Capt. E. F. (Ashburton)White, Major G. D. (Lancs., Southport)
Goldsmith, FrankMorrison-Bell, Major A. C. (Honiton)Williams, Colonel R. (Dorset, W.)
Grant, J. A.Mount, William ArthurWilloughby, Major Hon. Claud
Greene, W. R.Newdegate, F. A.Wills, Sir Gilbert
Gretton, lohnNicholson, William G. (Petersfield)Wilson, A. Stanley (Yorks, E. R.)
Guinness, Hon. Rupert (Essex, S. E.)Nield, HerbertWood, Hon. E. F. L. (Yorks, Ripon)
Guinness, Hon W. E. (Bury S. Edmunds)O'Neill, Hon. A. E. B. (Antrim, Mid)Wood, John (Stalybridge)
Gwynne, R. S. (Sussex, Eastbourne)Orde-Powlett, Hon. W. G. A.Younger, Sir George
Haddock, George BahrOrmsby-Gore, Hon. William
Hall, D. B. (Isle of Wight)Parker, Sir Gilbert (Gravesend)


Hall, Frederick (Dulwich)Peel, Lieut.-Colonel R. F.Gershom Stewart and Sir Henry Craik.
Hamilton, C. G. C. (Ches., Altrincham)


Abraham, William (Dublin, Harbour)Byles, Sir William PollardEdward, John Hugh (Glamorgan, Mid)
Acland, Francis DykeCarr-Gomm, H. W.Elverston, Sir Harold
Addison, Dr. ChristopherCawley, Harold T. (Lancs., Heywood)Esmonde, Dr. John (Tipperary, N.)
Adkins, Sir W. Ryland D.Chancellor, Henry GeorgeEsmonde, Sir Thomas (Wexford, N.)
Agnew, Sir George WilliamChurchill, Rt. Hon. Winston S.Falconer, James
Allen, Arthur A. (Dumbartonshire)Clancy, John JosephFenwick, Rt. Hon. Charles
Allen, Rt. Hon. Charles p. (Stroud)Clough, WilliamFfrench, Peter
Armitage, R.Clynes, John R.Field, William
Arnold, SydneyCollins, Godfrey P. (Greenock)Flennes, Hon. Eustace Edward
Baker, Harold T. (Accrington)Cempton-Rickett, Rt. Hon. Sir J.Fitzgibbon, John
Baker, Joseph Allen (Finsbury, E.)Cornwall, Sir Edwin A.Flavin, Michael Joseph
Balfour, Sir Robert (Lanark)Cory, Sir Clifford JohnFurness, Sir Stephen Wilson
Banbury, Sir Frederick GeorgeCraig, Herbert J. (Tynemouth)Gelder, Sir William Alfred
Baring, Sir Godfrey (Barnstaple)Crooks, WilliamGeorge, Rt. Hon. D. Lloyd
Barlow, Sir John Emmott (Somerset)Crumley, PatrickGladstone, W. G. C.
Barnes, George N.Cullinan, JohnGlanville, H. J.
Beale, Sir William PhipsonDalziel, Rt. Hon. Sir J. H. (Kirkcaldy)Goddard, Sir Daniel Ford
Beck, Arthur CecilDavies, David (Montgomery Co.)Goldstone, Frank
Benn, W. W. (T. Hamlets, St. George)Davies, Timothy (Lincs., Louth)Greig, Colonel J. W.
Bentham, George JacksonDavies, Sir W. Howell (Bristol, S.)Grey, Rt. Hon. Sir Edward
Bethell, Sir John HenryDawes, James ArthurGriffith, Rt. Hon. Ellis Jones
Black, Arthur W.De Forest, BaronGuest, Hon. Frederick E. (Dorset, E.)
Boland, John PlusDelany, WilliamGulland, John William
Booth, Frederick HandelDenman, Hon. Richard DouglasGwynn, Stephen Lucius (Galway)
Bowerman, Charles W.Devlin, JosephHackett, John
Brady, Patrick JosephDickinson, Rt. Hon. Willoughby H.Hamilton, Lord C. J. (Kensington, S.)
Brockiehurst, William B.Dillon, JohnHancock, John George
Brunner, John F. L.Donelan, Captain A.Harcourt, Rt. Hon. Lewis (Rossendale)
Bryce, J. AnnanDoris, WilliamHarcourt, Robert V. (Montrose)
Buckmaster, Sir Stanley O.Duffy, William J.Hardie, J. Keir
Burns, Rt. Hon. JohnDuncan, C. (Barrow-in-Furness)Harmsworth, Cecil (Luton, Beds)
Burt, Rt. Hon. ThomasDuncan, Sir J. Hastings (Yorks, Otley)Harvey, A. G. C. (Rochdale)

Harvey, T. E. (Leeds, West)Markham, Sir Arthur BasilRobertson, John M. (Tyneside)
Haslam, Lewis (Monmouth)Marks, Sir George CroydonRobinson, Sidney
Havelock-Allan, Sir HenryMarshall, Arthur HaroldRoch, Walter F. (Pembroke)
Hayden, John PatrickMeagher, MichaelRoche, Augustine (Louth)
Hayward, EvanMeehan, Francis E. (Leitrim, N.)Roe, Sir Thomas
Helme, Sir Norval WatsonMeehan, Patrick J. (Queen's Co., Leix)Rowlands, James
Hemmerde, Edward GeorgeMillar, James DuncanRowntree, Arnold
Henderson, Arthur (Durham)Molloy, MichaelRunciman, Rt. Hon. Walter
Henry, Sir CharlesMolteno, Percy AlportRussell, Rt. Hon. Thomas W.
Hewart, GordonMond, Rt. Hon. Sir AlfredSamuel, J. (Stockton-on-Tees)
Higham, John SharpMontagu, Hon. E. S.Scanlan, Thomas
Hinds, JohnMooney, John J.Scott, A. MacCallum (Glas., Bridgeton)
Hodge, JohnMorgan, George HaySeely, Rt. Hon. Colonel J. E. B.
Hogge, James MylesMorrell, PhilipSheeny, David
Holt, Richard DurningMorison, HectorSherwell, Arthur James
Hope, John Deans (Haddington)Munro, Rt. Hon. RobertShortt, Edward
Howard, Hon. GeoffreyMurphy, Martin J.Simon, Rt. Hon. Sir John Allsebrook
Hudson, WalterNeedham, Christopher T.Smith, Albert (Lancs., Clitheroe)
Hughes, Spencer LeighNeilson, FrancisSmith, H. B. Lees (Northampton)
Illingworth, Percy H.Nicholson, Sir Charles N. (Doncaster)Smyth, Thomas F. (Leitrim, S.)
John, Edward ThomasNolan, JosephSpicer, Rt. Hon. Sir Albert
Jones, Edgar (Merthyr Tydvil)Norton, Captain Cecil W.Sutherland, John E.
Jones, Henry Haydn (Merioneth)Nugent, Sir Walter RichardSutton, John E.
Jones, J. Towyn (Carmarthen, East)Nuttall, HarryTaylor, John W. (Durham)
Jones, Laif (Notts, Rushcliffe)O'Brien, Patrick (Kilkenny)Taylor, Theodore C. (Radcliffe)
Jones, William S. Glyn- (Stepney)O'Connor, T. P. (Liverpool)Taylor, Thomas (Bolton)
Jowett, Frederick WilliamO'Doherty, PhilipTennant, Rt. Hon. Harold John
Joyce, MichaelO'Donnell, ThomasThorne, G. R. (Wolverhampton)
Kellaway, Frederick GeorgeO'Dowd, JohnToulmin, Sir George
Kelly, EdwardO'Malley, WilliamVerney, Sir Harry
Kennedy, Vincent PaulO'Neill, Dr. Charles (Armagh, S.)Walsh, Stephen (Lancs., Ince)
Kenyon, BarnetO'Shaughnessy, P. J.Walters, Sir John Tudor
Kilbride, DenisO'Sullivan, TimothyWaring, Walter
King, JosephPalmer, Godfrey MarkWarner, Sir Thomas Courtenay T.
Lambert, Rt.-Hon. G. (Devon, S. Molton)Parker, James (Halifax)Watt, Henry A.
Lambert, Richard (Wilts, Cricklade)Parry, Thomas H.Wedgwood, Josiah C.
Lardner, James C. R.Pease, Rt. Hon. Joseph A. (Rotherham)White, J. Dundas (Glasgow, Tradeston)
Law, Hugh A. (Donegal, W.)Phillips, John (Longford, S.)White, Sir Luke (Yorks, E. R.)
Lawson, Sir W. (Cumb'rld, Cockerm'th)Ponsonby, Arthur A. W. H.White, Patrick (Meath, North)
Levy, Sir MauricePratt, J. W.Whitehouse, John Howard
Lewis, Rt. Hon. John HerbertPrice, C. E. (Edinburgh, Central)Whittaker, Rt. Hon. Sir Thomas P.
Lundon, ThomasPriestley, Sir Arthur (Grantham)Whyte, Alexander F. (Perth)
Lyell, Charles HenryPriestley, Sir W. E. B. (Bradford, E.)Wiles, Thomas
Lynch, Arthur AlfredPringle, William M. R.Wilkie, Alexander
Macdonald, J. Ramsay (Leicester)Radford, G. H.Williams, Aneurin (Durham, N. W.)
Macdonald, J. M. (Falkirk Burghs)Raffan, Peter WilsonWilliams, Penry (Middlesbrough)
McGhee, RichardRea, Rt. Hon. Russell (South Shields)Williamson, Sir Archibald
Maclean, DonaldRoa, Walter Russell (Scarborough)Wilson, Rt. Hon. J. W. (Worcs., N.)
MacNeill, J. G. Swift (Donegal, South)Reddy, MichaelWilson, W. T. (Westhoughton)
MacVeagh, JeremiahRedmond, John E. (Waterford)Winfrey, Sir Richard
M'Callum, Sir John M.Redmond, William (Clare, E.)Wing, Thomas Edward
M'Curdy, C. A.Redmond, William Archer (Tyrone, E.)Yeo, Alfred William
McKenna, Rt. Hon. ReginaldRendall, AthelstanYoung, William (Perth, East)
M'Laren, Hon. H. D. (Leics.)Richardson, Albion (Peckham)Yoxall, Sir James Henry
M'Laren, Hon. F. W. S. (Lincs., Spalding)Richardson, Thomas (Whitehaven)
M'Micking, Major GilbertRoberts, Charles H. (Lincoln)


Malcolm, IanRoberts, George H. (Norwich)Wm. Jones and Mr. Webb.
Manfield, HarryRoberts, Sir J. H. (Denbighs)

Motion made, and Question, "That the further consideration of the Bill be now adjourned"—[ Mr. Lloyd George]—put, and agreed to.

Further consideration of the Bill to be resumed to-morrow (Wednesday).