§ 50. Mr. HARRISONasked the Financial Secretary to the Treasury whether allowances paid to married officers in the Navy, Army, and Air Force are subject to Income Tax?
Mr. GUINNESSI assume that the hon. Member is referring to the additional lodging, fuel and light allowances paid to married officers holding commissions in His Majesty's Army who have not the use of official quarters, and to the furniture allowance paid in certain circumstances to such officers. The liability of the lodging and furniture allowances to taxation is governed by considerations similar to those which govern liability to tax in respect of the occupation of official quarters in this country; that is to say, they are taxable in the case of officers holding appointments for a fixed or practically fixed term. Fuel and light allowances have not been subject to Income Tax. There are no corresponding allowances in the case of commissioned officers in His Majesty's Navy. As regards the allowances paid to officers of the Royal Air Force, I regret that I have not been able in the time available to ascertain the exact position in certain respects, but I will communicate to the hon. Member the further information which I hope to obtain very shortly.
§ Mr. HARRISONCan the right hon. Gentleman tell me whether the command and entertainment allowance as regards the Navy is subject to Income Tax?