HC Deb 23 July 1918 vol 108 c1637
53. Mr. PETO

asked the Chancellor of the Exchequer whether his attention has been called to the fact that naval and military officers' consolidated allowances in lieu of rations and lodging are chargeable to Income Tax although field allowances are not taxable; and whether, in view of the fact that rations when drawn in kind are not taxed, he will give instructions that the allowance supposed to be equivalent to the cost of the ration is equally exempt from taxation?


As I promised in connection with the Finance Bill, careful inquiry is being made into the subject of the taxability of certain allowances of this nature, but I am not yet in a position to make any statement.