§ 55. Mr. BOWERMANasked whether war bonuses granted to workmen to enable them to meet the increased cost of living are to be excluded from assessment for Income Tax purposes?
§ Mr. BONAR LAWUnder the provisions of the Income Tax Acts all employés, whatever the nature of their employment, are chargeable with Income Tax (subject to the various statutory allowances—exemption, abatement, etc.) 753 upon the whole of the emoluments arising to them from such employment, including salary or wages, bonuses, overtime pay, Sunday pay, etc.
§ Mr. THOMASWill the right hon. Gentleman consider the advisability, if not of excluding war bonuses, of restoring the previous Income Tax limit, having regard to the increased cost of living which reduces the income of the working man?
§ Mr. BONAR LAWI am afraid that that subject cannot be dealt with in question and answer.