asked the Minister for Finance if he will state how many married low-wage earners not subject to income-tax on earnings are required to pay income-tax on houses which they have purchased on a deferred payment system.

No record is kept of the number of persons paying income-tax in the circumstances mentioned by the Deputy and I regret, therefore, that I am unable to give the particulars for which he asks. It may, however, be of some help to him to know that the low-wage earner with a family who owns a house would rarely be liable to income-tax save in respect of the tax on the ground rent against which he can indemnify himself by deducting it from the payments to his ground landlord. The income points at which effective liability to tax begins in the case of married persons with earned income only are as follows:—

Would the Minister indicate why it is that a married man with a family, who has purchased a house on a deferred payment system, is taxable on an income of £5 8s. 0d. per week?

It depends on his income.

His income is £5 8s. 0d. per week.

And how much is he taxed?

About £8 a year.

The Deputy will have to get further particulars in regard to the income—whether it is earned and so forth.