§ Mr. KETTLEasked Mr. Chancellor of the Exchequer whether the allowances made to officers of the Royal Irish Constabulary for the maintenance of servants are exempted from liability to income tax; and whether this practice has the sanction of Statute and the approval of the Commissioners of Inland Revenue?
§ Mr. HOBHOUSEPayment of income tax on these allowances has been waived since they were first granted, and my right hon. Friend does not think there is ground for modifying the existing practice.
§ Mr. KETTLEIs the hon. Gentleman aware that these exemptions are expressly contrary to the statute?
§ Mr. HOBHOUSEI am not aware of that.
§ Mr. KETTLEUnder what section are allowances made to officers of the Royal Irish Constabulary for the maintenance exempted from liability to income tax?
§ Mr. HOBHOUSEI understand that it has been the practice. I cannot say under what particular section the exemptions are made, but there is no intention to abandon the usual practice.
§ Mr. KETTLEIs not this practice a direct contravention of the statute? Has the Treasury the right to overrule the statute?
§ Mr. HOBHOUSEThere are several cases where the Treasury practice has overruled the statute.
§ Mr. MOONEYCan the hon. Gentleman say in what other cases have the Treasury been allowed to overrule the statute except in the case of the officers of the Royal Irish Constabulary?
§ Mr. HOBHOUSEThere are several other cases.
§ Mr. BOWLESIs the House to understand that the Treasury regard themselves as above the law?
§ Mr. HOBHOUSEI do not know who started this practice, whether by a Government of my political Friends or not or by a Government supported by the hon. Gentleman. The practice, I may say, has been a long-established one.
§ Mr. KETTLEWhat other taxation in Ireland is the hon. Gentleman prepared to reduce?