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New Clause—(Amendment Of 10 & 11 Geo V, C 18, S 21)

Volume 155: debated on Tuesday 27 June 1922

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Section twenty-one of the Finance Act, 1920 (which provides for a deduction from assessable income in respect of children), shall have effect as if for the words "thirty-six pounds" and "twenty-seven pounds" there were substituted, respectively, the words "forty-five pounds" and "thirty pounds."—[ Mr. Rose.]

Brought up, and read the First time.

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

This proposal needs very little explanation. My proposal is to substitute an allowance of £45 for £36 in the first case and £30 for £27 in the second case in Section 21 of the Finance Act, 1920. This is a proposal which will affect the poorer class of Income Tax payers, and it is on their behalf that this new Clause is being moved. The whole matter has been thrashed out here before and there is no need to discuss it any further now.

I rise to support this new Clause. [HON. MEMBERS: "What is it?"] It is quite natural that one with a knowledge of the infliction which is imposed upon those responsible for the rearing of children should support this proposal. I certainly feel that the Chancellor of the Exchequer will have great sympathy for this proposal. I certainly feel that the Chancellor of the Exchequer will have great sympathy with those who are seeking relief under this Clause, the assumption being that the relief is given on an estimate as to the cost of the upkeep and maintenance of the child or children for whom the relief is obtained during the year. When one considers that it costs considerably more than the allowance under the present system, I feel that whatever may be

Division No. 180.]


[11.20 p.m.

Adamson, Rt. Hon. WilliamHartshorn, VernonRendall, Athelstan
Banton, GeorgeHayward, EvanRichardson, R. (Houghton-le-Spring)
Barker, G. (Monmouth, Abertillery)Hills, Major John WallerRoyce, William Stapleton
Barnes, Major H. (Newcastle, E.)Hirst, G. H.Short, Alfred (Wednesbury)
Barton, Sir William (Oldham)Hogge, James MylesSitch, Charles H.
Bowerman, Rt. Hon. Charles W.Holmes, J. StanleySwan, J. E.
Bramsdon, Sir ThomasIrving, DanThomas, Brig.-Gen. Sir O. (Anglesey)
Briant, FrankJohn, William (Rhondda, West)Thomson, T. (Middlesbrough, West)
Bromfield, WilliamJones, Morgan (Caerphilly)Walsh, Stephen (Lancaster, Ince)
Cairns, JohnKenworthy, Lieut.-Commander J. MWard, Col. J. (Stoke upon Trent)
Carter, W. (Nottingham, Mansfield)Lawson, John JamesWatts-Morgan, Lieut.-Col. D.
Collins, Sir Godfrey (Greenock)Lunn, WilliamWhite, Charles F. (Derby, Western)
Davies, A. (Lancaster, Clitheroe)Maclean, Rt. Hn. Sir D. (Midlothian)Wignall, James
Edwards, C. (Monmouth, Bedwellty)Mosley, OswaldWilliams, Col. P. (Middlesbrough, E.)
Finney, SamuelMurray, Dr. D. (Inverness & Ross)Wintringham, Margaret
Foot, IsaacMyers, ThomasWood, Major M. M. (Aberdeen, C.)
Gillis, WilliamNaylor, Thomas Ellis
Grundy, T. W.Newbould, Alfred Ernest


Guest, J. (York, W. R., Hemsworth)O'Grady, Captain JamesMr. Rose and Mr. Hayday.
Hall, F. (York, W.R., Normanton)Raffan, Peter Wilson

the difficulties of the Chancellor of the Exchequer, the difficulties of those who have to make this provision, unless they get the relief we suggest, are manifestly much greater. The amount of £27 per annum for the second child and onwards, as relief, is utterly inadequate. It may be that hon. Members are looking upon me as a special pleader in this instance on behalf of those who, perhaps, are called upon to suffer to a much greater extent; but I feel after the approval they have expressed of my sentiments we may hope that when the Clause goes to a Division—should that be necessary—those who have so spontaneously endorsed my appeal and are evidently now able to grip the substance of my argument, will see that the Clause is carried, even should the Chancellor of the Exchequer refuse to accept it.

My hon. Friend has been talking of intricate matters, with which I am very sadly unacquainted. He claimed my sympathy, but what I would beg to tender to him is my hearty admiration. It is quite true that these often romantic matters, when it comes to the question of the Exchequer, begin to sound in terms of pounds, shillings and pence, and the Amendment of which it is sought to obtain the approval of the Committee to-night would cost altogether £1,200,000. That is on the assumption that the average family does not amount to more than three. I hope my hon. Friend will not think me very hard-hearted if I am not able to follow him with the same enthusiasm that he has displayed.

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

The Committee divided: Ayes, 56; Noes, 283.


Adkins, Sir William Ryland DentFoxcroft, Captain Charles TalbotMond, Rt. Hon. Sir Alfred Moritz
Agg-Gardner, Sir James TynteFrance, Gerald AshburnerMoore-Brabazon, Lieut.-Col. J. T. C.
Ainsworth, Captain CharlesFraser, Major Sir KeithMorden, Col. W. Grant
Allen, Lieut.-Col. Sir William JamesFremantle, Lieut.-Colonel Francis E.Moreing, Captain Algernon H.
Amery, Rt. Hon. Leopold C. M. S.Ganzoni, Sir JohnMorrison, Hugh
Armstrong, Henry BruceGee, Captain RobertMorrison-Bell, Major A. C.
Ashley, Colonel Wilfrid W.George, Rt. Hon. David LloydMunro, Rt. Hon. Robert
Astor, ViscountessGibbs, Colonel George AbrahamMurchison, C. K.
Atkey, A. R.Gilbert, James DanielMurray, Hon. A. C. (Aberdeen)
Baird, Sir John LawrenceGilmour, Lieut.-Colonel Sir JohnMurray, Rt. Hon. C. D. (Edinburgh)
Balfour, George (Hampstead)Gould, James C.Murray, John (Leeds, West)
Banbury, Rt. Hon. Sir Frederick G.Goulding, Rt. Hon. Sir Edward A.Neal, Arthur
Barker, Major Robert H.Gray, Major Ernest (Accrington)Newman, Colonel J. R. P. (Finchley)
Barlow, Sir MontagueGreen, Joseph F. (Leicester, W.)Newman, Sir R. H. S. D. L. (Exeter)
Barnett, Major Richard W.Greene, Lt.-Col, Sir W. (Hack'y, N.)Newson, Sir Percy Wilson
Barnston, Major HarryGreenwood, Rt. Hon. Sir HamarNewton, Sir D. G. C. (Cambridge)
Barrand, A. R.Greig, Colonel Sir James WilliamNicholson, Brig.-Gen. J. (Westminster)
Barrie, Sir Charles Coupar (Banff)Grenfell Edward CharlesNicholson, Reginald (Doncaster)
Bell, Lieut.-Col. W. C. H. (Devizes)Gretton, Colonel JohnNicholson, William G. (Petersfield)
Bellairs, Commander Canyon W.Gritten, W. G. HowardNield, Sir Herbert
Benn, Sir A. S. (Plymouth, Drake)Guest, Capt. Rt. Hon. Frederick E.Norman, Major Rt. Hon. Sir Henry
Bennett, Sir Thomas JewellGuthrie, Thomas MauleNorton-Griffiths, Lieut.-Col. Sir John
Betterton, Henry B.Gwynne, Rupert S.Ormsby-Gore, Hon. William
Birchall, J. DearmanHacking, Captain Douglas H.Palmer, Major Godfrey Mark
Bird, Sir R. B. (Wolverhampton, W.)Hall, Lieut.-Col Sir F. (Dulwich)Palmer, Brigadier-General G. L.
Blake, Sir Francis DouglasHall, Rr-Adml Sir W. (Llv'p'l,W. D'by)Parker, James
Blane, T. A.Hamilton, Sir George C.Parry, Lieut.-Colonel Thomas Henry
Berwick, Major G. O.Hannon, Patrick Joseph HenryPease, Rt. Hon. Herbert Pike
Boscawen, Rt. Hon. Sir A. Griffith-Harmsworth, C. B. (Bedford, Luton)Peel, Col. Hon. S. (Uxbridge, Mddx.)
Bowyer, Captain G. W. E.Harmsworth, Hon. E. C. (Kent)Perkins, Walter Frank
Brassey, H. L. C.Haslam, LewisPhilipps, Gen. Sir I. (Southampton)
Breese, Major Charles E.Henderson, Lt.-Col. V. L. (Tradeston)Pickering, Colonel Emil W.
Bridgeman, Rt. Hon. William CliveHennessy, Major J. R. G.Pinkham, Lieut.-Colonel Charles
Briggs, HaroldHerbert, Dennis (Hertford, Watford)Pollock, Rt. Hon. Sir Ernest Murray
Broad, Thomas TuckerHinds, JohnPolson, Sir Thomas A.
Brotherton, Colonel Sir Edward A.Hoare, Lieut.-Colonel Sir S. J. G.Pownall, Lieut.-Colonel Assheton
Brown, Brig.-Gen. Clifton (Newbury)Hohler, Gerald FitzroyPratt, John William
Bruton, Sir JamesHolbrook, Sir Arthur RichardPretyman, Rt. Hon. Ernest G.
Buckley, Lieut.-Colonel A.Hood, Sir JosephPurchase, H. G.
Burdon, Colonel RowlandHope, Sir H. (Stirling & Cl'ckm'nn, W.)Rae, Sir Henry N.
Burgoyne, Lt.-Col. Sir Alan HughesHope, Lt.-Col. Sir J. A. (Midlothian)Remer, J. R.
Burn, Col. C. R. (Devon, Torquay)Hope, J. D. (Berwick & Haddington)Remnant, Sir James
Campion, Lieut.-Colonel W. R.Hopkins, John W. W.Renwick, Sir George
Carr, W. TheodoreHorne, Edgar (Surrey, Gulldford)Richardson, Sir Alex. (Gravesend)
Casey, T. W.Horne, Sir R. S. (Glasgow, Hillhead)Richardson, Lt.-Col. Sir P. (Chertsey)
Cautley, Henry StrotherHoward, Major S. G.Roberts, Rt. Hon. G. H. (Norwich)
Cecil, Rt. Hon. Sir Evelyn (Aston)Hunter, General Sir A. (Lancaster)Roberts, Samuel (Hereford, Hereford)
Chamberlain, N. (Birm., Ladywood)Hurd, Percy A.Roberts, Sir S. (Sheffield, Ecclesall)
Child, Brigadier-General Sir HillInskip, Thomas Walker H.Robinson, S. (Brecon and Radnor)
Clay, Lieut.-Colonel H. H. SpenderJackson, Lieut.-Colonel Hon. F. S.Robinson, Sir T. (Lancs., Stretford)
Clough, Sir RobertJameson, John GordonRoundell, Colonel R. F.
Coats, Sir StuartJephcott, A. R.Samuel, A. M. (Surrey, Farnham)
Cockerill, Brigadier-General G. K.Johnstone, JosephSamuel, Samuel (W'dsworth, Putney)
Colfox, Major Wm. PhillipsJones, Henry Haydn (Merioneth)Sanders, Colonel Sir Robert Arthur
Colvin, Brig.-General Richard BealeJones, J. T. (Carmarthen, Llanelly)Sassoon, Sir Philip Albert Gustave D.
Cope, Major WilliamJoynson-Hicks, Sir WilliamScott, A. M. (Glasgow, Bridgeton)
Cory, Sir C. J. (Cornwall, St. Ives)Kellaway, Rt. Hon. Fredk. GeorgeScott, Sir Leslie (Liverp'l, Exchange)
Cowan, D. M. (Scottish Universities)Kidd, JamesSeddon, J. A.
Curzon, Captain ViscountKing, Captain Henry DouglasSeely, Major-General Rt. Hon. John
Davidson, Major-General Sir J. H.Kinloch-Cooke, Sir ClementShaw, Hon. Alex. (Kilmarnock)
Davies, Alfred Thomas (Lincoln)Lane-Fox, G. R.Shaw, William T. (Forfar)
Davies, David (Montgomery)Larmor, Sir JosephShortt, Rt. Hon. E. (N'castle-on-T.)
Davies, Sir David Sanders (Denbigh)Law, Alfred J. (Rochdale)Simm, M. T.
Davies, Thomas (Cirencester)Lewis, Rt. Hon. J. H. (Univ., Wales)Smith, Sir Allan M. (Croydon, South)
Davison, Sir W. H. (Kensington, S.)Lindsay, William ArthurSmith, Sir Harold (Warrington)
Dawson, Sir PhilipLloyd, George ButlerSprot, Colonel Sir Alexander
Dewhurst, Lieut-Commander HarryLocker-Lampson, G. (Wood Green)Stanley, Major Hon. G. (Preston)
Doyle, N. GrattanLocker-Lampson, Com. O. (H'tingd'n)Stanton, Charles Butt
Du Pre, Colonel William BaringLorden, John WilliamStarkey, Captain John Ralph
Edgar, Clifford B.Lort-Williams, J.Steel, Major S. Strang
Edge, Captain Sir WilliamLowther, Major C. (Cumberland, N.)Stephenson, Lieut.-Colonel H. K.
Ednam, ViscountLyle, C. E. LeonardStewart, Gershom
Erskine, James Malcolm MonteithMcLaren, Hon. H. D. (Leicester)Strauss, Edward Anthony
Evans, ErnestMcLaren, Robert (Lanark, Northern)Sturrock, J. Leng
Eyres-Monsell, Com. Bolton M.M'Lean, Lieut.-Col. Charles W. W.Sueter, Rear-Admiral Murray Fraser
Falcon, Captain MichaelMacnaghten, Sir MalcolmSugden, W. H.
Falle, Major Sir Bertram GodfrayMcNeill, Ronald (Kent, Canterbury)Surtees, Brigadier-General H. C.
Fell, Sir ArthurMacpherson, Rt. Hon. James I.Sutherland, Sir William
Flides, HenryMalone, Major P. B. (Tottenham, S.)Sykes, Sir Charles (Huddersfield)
Fisher, Rt. Hon. Herbert A. L.Manville, EdwardTaylor, J.
Ford, Patrick JohnstonMarriott, John Arthur RansomeThomas, Sir Robert J. (Wrexham)
Foreman, Sir HenryMartin, A. E.Thomson, F. C. (Aberdeen, South)
Forestier-Walker, L.Matthews, DavidThomson, Sir W. Mitchell- (Maryhill)
Forrest, WalterMitchell, Sir William LaneThorpe, Captain John Henry

Townley, Maximilian G.Weston, Colonel John WakefieldWolmer, Viscount
Tryon, Major George ClementWheler, Col. Granville C. H.Wood, Hon. Edward F L. (Ripon)
Turton, Edmund RussboroughWhite, Col. G. D. (Southport)Wood, Sir H. K. (Woolwich, West)
Vickers, DouglasWilley, Lieut.-Colonel F. V.Wood, Sir J. (Stalybridge & Hyde)
Wallace, J.Williams, C. (Tavistock)Worthington-Evans, Rt. Hon. Sir L.
Walters, Rt. Hon. Sir John TudorWilloughby, Lieut.-Col. Hon. ClaudYeo, Sir Alfred William
Walton, J. (York, W. R., Don Valley)Wilson, Lt.-Col. Sir M. (Bethnal Gn.)Young, Sir Frederick W. (Swindon)
Ward, Col. L. (Kingston-upon-Hull)Wilson, Col. M. J. (Richmond)Younger, Sir George
Waring, Major WalterWindsor, Viscount
Warner, Sir T. Courtenay T.Winterton, Earl


Watson, Captain John BertrandWise, FrederickColonel Leslie Wilson and Mr.