HC Deb 24 February 1915 vol 70 c253
12. Mr. SAMUEL ROBERTS

asked the Chancellor of the Exchequer whether he will cause the donations of companies and firms to the National Relief Fund to be exempt from Income Tax; and whether individuals contributing to that fund may receive similar treatment?

13. Mr. CURRIE

asked the Chancellor of the Exchequer whether any and, if so, what instructions have been issued to surveyors of taxes as to allowance by way of deduction from assessments for Income Tax and Super-tax of contributions to the National Relief Fund and other similar funds such as is prescribed in respect of like contributions to ordinary hospitals?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

I am afraid I cannot see my way to authorise any exception in the case of the funds named to the general rule that donations for charitable purposes are not admissible as deductions in computing liability to Income Tax or Super-tax.