HC Deb 27 June 1918 vol 107 c1235
96. Sir J. JARDINE

asked the Undersecretary of State for War whether British Income Tax is deducted from the pay and allowances of British Territorial officers serving in Mesopotamia; if so, will he state under what law or order and from what date did such deductions begin; and at what rate and by whom are the deductions collected?


Military officers in receipt of pay from British funds are liable to British Income Tax, whether in Mesopotamia or elsewhere. The deduction is made under Section 146 of the Income Tax Act of 1842. The deduction begins concurrently with the issue of pay, the rate is the military rate under the Finance Act, 1916, and the deduction is made under War Office Orders by the Army agents on behalf of the Board of Inland Revenue.