Skip to main content

Income Tax (Relief)

Volume 466: debated on Monday 4 July 1949

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer whether, in view of the fact that additional Income Tax is charged to a man who is still working but whose wife has retired on her 26s. a week retirement pension, he will consider some alleviation in respect of such increased Income Tax since the income of the household will now be less.

I assume that my hon. Friend has in mind that the special relief from Income Tax which the law allows where the taxpayer's income includes earned income of his wife does not apply to the wife's old age pension. I would remind him that the object of that relief is to encourage women to enter or remain in employment.