§ 53. Mr. BYRNEasked the Chancellor of the Exchequer if he is aware that to speed up the output of shipping and munitions, workmen are encouraged, after their ordinary day's work, to work two or three nights a week overtime; if he is aware of the discontent amongst the men caused by the Government assessing Income Tax for night work without making any allowance for the trouble and inconvenience to the worker; and if, in order to encourage the men to work night shifts, he will exempt them from Income Tax on wages earned for night work?
§ Mr. BONAR LAWI cannot adopt the hon. Member's suggestion. Income tax must be charged on income.