§ 28. Mr. PETOasked the Secretary to the Treasury whether the rate of abatement for Income Tax in respect of replacement of officers' uniform and equipment is yet settled; and, if so, if he can state the amounts that will be allowed for various cases?
§ Mr. BALDWIN (Joint Financial Secretary to the Treasury)Under the provisions of Section 3 of the Finance Act, 1913, the following sums have been fixed as representing a fair equivalent of the average annual amount laid out and expended by naval and military officers in the purchase and upkeep of uniforms, namely:
Royal Naval and Royal Marine officers—
£40 per annum for officers of flag rank, commandants and second commandants.£35 per annum for all other commissioned officers.£25 per annum for commissioned warrant officers Royal Naval and Royal Marine, who are required to maintain their uniforms at their own expense.Military officers—£30 per annum for field officers and all mounted officers.1820£25 per annum for other officers.These sums will accordingly be deducted in assessing the Income Tax on the emoluments of naval and military officers.