§ SIR JOHN LENG (Dundee)I beg to ask the Secretary of State for War whether, having regard to the fact that deductions on account of income tax are made from the pay of young officers newly joined the service in South Africa, such deductions are duly notified to them, with an intimation that they are recoverable when the total income is under £160; and whether Colonial allowances are chargeable with income tax in this country.
LORD STANLEYIncome duty is not levied on the pay of young officers whose pay does not exceed the amount of £160 per annum. It is levied, temporarily, subject to rebate, in the few cases where the pay is drawn in South Africa and on Colonial allowance which is issued in the Colonies. Arrangements have been already made for ensuring rebate and special instructions have been sent to the Cheif Paymaster in South Africa.