§ 58. Colonel ASHLEYasked the Chancellor of the Exchequer whether superintendents of the Board of Trade holding honorary commissions as paymasters in the Royal Naval Reserve are assessed for Income Tax purposes at Service rates; and, if so, why the same concession cannot be extended to Customs officials who are also superintendents of the Board of Trade and holding similar commissions in the Royal Naval Reserve?
Mr. CHAMBERLAINThe Board of Trade officials to whom my hon. and gallant Friend refers were from the outbreak of War either entirely or mainly occupied in duties of a naval character and were accordingly entitled to the Service rates of Income Tax. In the case of the Customs officials in question their Royal Naval Reserve duties, where they had any, formed a comparatively small portion of their Departmental duties as a whole.
§ Colonel ASHLEYIf I can show my right hon. Friend that they really did a great deal of work, will he reconsider the matter?