§ 21. Mr. FALLEasked the Chancellor of the Exchequer the principle on which Income Tax is charged upon the allowance of £24 made to officers and men of the Royal Navy when living ashore, while the table money of flag officers and commodores has recently been exempted?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)The provision allowance made to officers and men of the Royal Navy when living ashore is given for their personal benefit, and is chargeable to Income Tax under the enactments relating to that duty. The table money of flag officers and commodores has been exempted on the ground that it is granted to meet necessary expenses of official entertainment, and not as a personal emolument.