HC Deb 27 November 1951 vol 494 cc1114-5
59. Mr. John Profumo

asked the Financial Secretary to the Treasury whether he is now in a position to announce the result of the promised consideration of a revision of the existing income tax allowances to officers of the services in respect of the maintenance of their uniforms.

Mr. Boyd-Carpenter

Yes, Sir. The Treasury have reviewed with the Service Departments the costs of renewal and repair of Service officers' uniforms and have fixed increased amounts. I will, with permission, circulate details in the OFFICIAL REPORT.

The amounts now fixed apply for the Income Tax years 1951–52 onwards, but there are so many cases involved it will not be possible for the P.A.Y.E. codings to be adjusted in the middle of the current year. The increases in the allowances for 1951–52 will, therefore, be effected by an adjustment of the codings for 1952–53.

Mr. Profumo

Is my hon. Friend aware that although some seven months of deliberations have been required to get this matter settled, every officer in the Forces will be grateful to the new Government for its speedy and satisfactory decision in expunging what has been a long-standing anomaly?

Mr. Paget

Will the Financial Secretary consider also relieving these uniforms of Purchase Tax, as was being considered by the previous Government?

Mr. Boyd-Carpenter

I must have notice of that question.

Following are the details:

INCOME TAX ALLOWANCES FOR UPKEEP OF OFFICERS' UNIFORMS
The amounts shown in columns B II, C II and D II are the amounts fixed in accordance with the provisions of Rule 10 of the Rules applicable to Schedule E, Income Tax Act, 1918, as being in the opinion of the Treasury fair equivalents of the average annual amounts which full-time serving officers of the ranks indicated are obliged to expend wholly, exclusively and necessarily in the performance of their duties.
A B C D
Male Officers Female Officers of ranks equivalent to those shown in column A Nursing Officers of ranks equivalent to those shown in column A
I II I II I II
Present Allowances Allowances proposed from 6th April, 1951 Present Allowances Allowances proposed from 6th April, 1951 Present Allowances Allowances proposed from 6th April, 1951
£ £ £ £ £ £
ROYAL NAVY:
Flag Officers 40 70 — — — —
Officers below Flag rank but of, or above, the rank of Lieutenant Commander. 35 60 30 40 30 40
Officers below the rank of Lieutenant Commander. 25 25
ARMY:
Colonels and above 30 52 30 52 30 40
Lieutenant-Colonels 50 50
Majors
Officers below the rank of Major 25 25 25
ROYAL AIR FORCE:
Group Captains and above 30 47 30 47 30 47
Wing Commanders 45 45 45
Squadron Leaders
Officers below the rank of Squadron Leader 25 25 25