§ SIR STAFFORD NORTHCOTEsaid, he had a question to put to the Secretary to the Treasury with regard to the Superannuation of certain classes of Civil Servants. The House was aware that the principle upon which Superannuations were fixed was, that the Salaries the Civil Servants received were taken as a basis upon which the Superannuations were allowed, regulated according to the years of service. There were, however, certain officers, Poor Inspectors and others, employed in travelling about, who received, in addition to their salaries, allowances for travelling expenses, and those allowances had been commuted into a fixed annual allowance. He wished to know whether this class were required to pay Income Tax upon the commuted allowance; and if it appeared that that was the case, whether they were allowed to calculate the emoluments upon which they paid Income Tax as part of the Salary upon which they could claim superannuation?
MR. PEELsaid, that the Salaries only, and not the travelling expenses, were allowed to count towards the pensions of these gentlemen. No more of any commuted allowance than the excess received over what they actually paid for their travelling expenses was liable to Income Tax.
§ SIR STAFFORD NORTHCOTEHave the Civil Servants a right to reckon the emoluments upon which they pay Income Tax as part of the Salary upon which they may claim superannuation allowance?