I want to clarify a couple of points. Perhaps the Minister mixed up some things I said with what was said by other speakers. My point was that this £17 should be increased and I hope he will consider doing so. When speaking about females I was not talking about females who work in the house. I fully appreciate that the wife should not be entitled to relief, but where there is no son and a daughter comes home and goes out to work on the farm, it is a different matter. Whether we like it or not, it sometimes happens that the daughter drives tractors and works generally on the farm. I maintain that she should be as much entitled to relief as a son. You could not give the relief where there is a son and daughter at home, but where the daughter works on the land helping her father she is as much entitled to get relief as a son. The Minister probably thought I was referring to the housekeeping end of it.
My other point was that the Minister should go up from £20, that there was nothing to be done for the £20 man because the rates are taken off him. I am referring to the man with rates of between £20 and £50 who has off-farm employment. He is caught at present because he gets only half his relief on income tax. If the Minister could help by moving the £20 up to £30 or higher so that he would get 100 per cent relief it would be appreciated.
