§ 129. Mr. TICKLER
asked the Chancellor of the Exchequer if he is aware that commissioned officers in the Army are being assessed at the full rate for Income Tax when their total income from all sources is less than£300 per year; and will he issue instructions to surveyors that their action in demanding payment at the higher rate is not in accordance with Section 25 of the Finance (No. 2) Act, 1915?
§ Mr. McKENNA
I am unaware of any instance in which Service pay is being denied the advantage of the special rates of Income Tax. I should, however, be most happy to have inquiry made into any case which the hon. Member may think is being treated on different lines.
§ 130. Sir E. LAMB
asked the Chancellor of the Exchequer whether the Inland Revenue have given directions to surveyors of taxes that, where the Com- 1310 missioners are willing that clerks, travellers, warehousemen, and other persons employed in a similar subordinate capacity by limited liability companies should be assessed on an average of the three preceding years, no objection should be offered by the surveyor; and, if so, whether he will also arrange for such average to be allowed to persons in receipt of pay from public funds who are employed in a similar subordinate capacity?
§ Mr. McKENNA
My hon. Friend is under a misapprehension in supposing that any new instructions have been issued by the Board of Inland Revenue on the subject referred to, as the mode of assessment indicated has been in operation for over forty years.