HC Deb 23 February 1885 vol 294 c1040

asked the Secretary of State for War, If it is by direction of the War Office that Income Tax is charged on Officers' pay of all ranks, and that Officers entitled to a rebate can only obtain it by declaration; and, if so, whether some alteration is not desirable, especially as regards those Officers whose pay does not amount to the sum chargeable?


Such matters are regulated by the Commissioners of Income Duty. Although an officer may receive actual pay below the minimum rate which is chargeable, he may have private means which will bring him within the limit and make all his pay chargeable. The declaration is the only machinery provided by law to prove that this is not the case.