6. I must also raise again the position of married women who are being encouraged to return to industry or to take wage earning employment for the first time. It is reported to me from Lancashire where women are urgently needed in the cotton industry that the liability on the husband to pay income tax on his wife's earnings if he has already exhausted the benefit of the personal allowances, definitely discourages married women from returning to work. Also it is bad psychology for the additional tax to be deducted wholly from the wife's wages so as to make it appear that the wife pays more than her husband in relation to her wages.