HC Deb 23 October 1912 vol 42 cc2173-5
24 and 25. Mr. CASSEL

asked (24) whether any allowance for the purpose of Income Tax is now made to directors of public companies or clerks in respect of the expense of travelling from and to their residences to and from their work; and (25) whether there is any, and, if so, what case other than that of Members of Parliament where a uniform allowance is made to hundreds of persons in respect of expenses for the purpose of Income Tax, though such persons incur expenses varying greatly in amount?

28. Viscount WOLMER

asked whether any rebatement of Income Tax such as has been granted to Members of this House in consideration of their travelling expenses is granted to solicitors, doctors, business men, and others whose profession also entails travelling expenses?

29. Mr. FRED HALL

asked the Chancellor of the Exchequer who suggested the figure of £100 in arriving at the Income Tax rebatement to be allowed to Members of Parliament; whether the same amount is applicable whatever the constituency a Member may represent and its distance from Westminster; and if he will lay upon the Table the Papers relating to this arrangement, including any correspondence with regard thereto between the Treasury and the Inland Revenue Commissioners?

Mr. LLOYD GEORGE

The answer to the hon. and learned Member's first question is in the negative; but, as regards the Noble Lord's question, it is the fact that expenses of solicitors and others in travelling in the performance of their professional work are allowed as a deduction in arriving at their liability to Income Tax. Other examples of an uniform rate of allowance are the allowance made to certain classes of manufacturers in respect of depreciation of machinery, such depreciation being a necessary expense of their business, and the uniform allowances laid down by Statute in connection with repairs to lands and buildings. It would be wholly contrary to established practice to lay Interdepartmental correspondence as suggested by the hon. Member for Dul-wich. As regards the other points raised in his question, I would refer the hon. Member for Dulwich to my previous replies, on the subject.

Mr. PEEL

are these reductions to solicitors and others made on statements made by them or are they a flat rate, as in the case of Members of Parliament?

Mr. LLOYD GEORGE

I should doubt very much whether it is a flat rate.

Mr. FRED HALL

Does the right hon. Gentleman think the amount of expenses of a London Member can be as much as those who have to come from across the Channel; and under these circumstances does he think it reasonable that the same amount of reduction should be given to-London Members?

Mr. LLOYD GEORGE

I had considered that and I do not mind admitting that that is how it struck me at first, but when I looked into the matter I found there was not very much in it except in the case of Members who came from very long distances.

Mr. GINNELL

Under ordinary law may travelling expenses to London be included in this deduction, seeing that the officials expressly refuse it—travelling expenses, from home or from constituencies?

Mr. LLOYD GEORGE

This amount covers expenses of that character.

Mr. GINNELL

Are travelling expenses from home or constituencies allowed under the ordinary law irrespective of this present allowance?

47. Viscount WOLMER

asked the Prime Minister whether he will give facilities during this Session for the discussion of the rebatement of Income Tax allowed to Members of this House on their salaries?

52. Mr. KEBTY-FLETCHER

asked the Prime Minister whether he will grant a day for the discussion of the remission of Income Tax on Members' salaries?

The PRIME MINISTER

I will answer these questions together. I fear I cannot see my way to provide special time for the discussion of this subject at present.

Mr. LEE

Is the right hon. Gentleman aware that the Chancellor of the Exchequer said, I think, yesterday, that he was in the hands of the House in regard to this matter, and will not the House be given an opportunity of having a discussion upon it?

The PRIME MINISTER

I shall be glad to receive any expression of opinion from the House generally as to what they desire.