HC Deb 19 July 1907 vol 178 c1023
MR. BELLAIRS (Lynn Regis)

To ask Mr. Chancellor of the Exchequer what would be the approximate loss to the Revenue if naval and marine officers ceased to pay income-tax on their professional pay when serving abroad; and whether he can state what other classes of the community pay income-tax to the Mother Country on pay and private in comes when stationed in parts where the cost of living is enhanced by protective tariffs.

(Answered by Mr. Asquith.) The information which my hon. and gallant friend asks for could only be obtained by an exhaustive analysis of the Navy pay sheets, involving considerable labour. All classes of the community when resident abroad are subject to income-tax upon income derived from the public revenues or from investments in the United Kingdom, without regard to the system of taxation prevailing in the particular country in which they may happen to reside; and there seems to me to be no reason why officers of the Navy should be made exempt from this rule.