I move that the Committee do not agree with the Seanad in the following recommendation:—
Section 2—That a new subsection as follows be added to the section:—
(2) Notwithstanding anything contained in the foregoing sub-section, Section 18 of the Finance Act, 1920, shall be construed and have effect as if the words "in the case of a widow, two hundred pounds" were inserted after the words "two hundred and twenty-five pounds" where such words appear therein.
Deputies have seen the three recommendations made by the Seanad yesterday to this Bill. The recommendations proposed to the Bill would have cost several millions, if adopted, and the three which were passed by the Seanad would cost about £300,000. The first recommendation proposes to amend the law by increasing the personal allowance in the case of a widow from £140, as provided in the Finance Bill of this year, to £200. Deputies will realise that different widows may be in very different circumstances. A number of them may live in far better circumstances than a single person who is given a personal allowance of £140. The finance law makes the same provision for a widow with children as for a widower with children. Widows get an allowance for their children and they also get what is known as a housekeeper's allowance for a female relative, if they have one living with them to help them to take care of the young family. I cannot see any merit in this particular proposal and I, therefore, move that the Committee disagree with the recommendation of the Seanad.