§ 15. Sir A. GRIFFITH-BOSCAWENasked the Chancellor of the Exchequer whether he received a letter from the vicar of Speen, near Newbury, dated 9th December, in which he claimed an allowance of one-fourth from the assessment for Income Tax of his clerical income for professional expenses; whether he replied that there was no provision in the Income Tax Act for making such an allowance; and, if so, whether he will explain under what provision of the Income Tax Act the 1460 allowance of one-fourth is made to Members of Parliament for their professional expenses?
§ Mr. MASTERMANThe answer to the first part of the question is in the affirmative. In reply to the letter referred to, my right hon. Friend has informed the vicar of Speen that an allowance for professional expenses was only admissible in so far as the expenses were wholly, exclusively, and necessarily incurred in the performance of the duties of his office. As has been explained on various occasions, such allowance is lawful under the provisions of Section 51 of the Income Tax Acts, 1853, and in the case of Members of Parliament was fixed at one-fourth for administrative convenience.
§ Sir A. GRIFFITH-BOSCAWENIs it not a fact that the Chancellor of the Exchequer said, in reply to this reverend Gentleman, that there was no provision in the Act for such deductions; if so, can the right hon. Gentleman explain, say, which is the provision under which the deductions are made?
§ Mr. MASTERMANNo. I think that what my right hon. Friend said was that they were admissible only in so far as they were expenses wholly, exclusively, and necessarily incurred in the performance of the duties of the office.
§ Mr. SWIFT MacNEILLWill the right hon. Gentleman suggest to this vicar that he should ask his lay rector to indemnify him?