§ 75. Mr. W. THORNEasked the Chancellor of the Exchequer whether he is aware that in certain cases the Income Tax assessors are disallowing rebate on moneys deducted from the wages of workpeople in respect to national health and unemployment insurance; whether this is in accordance with general practice; and, if so, whether he will state the authority for such action?
§ Mr. McNEILLThe Income Tax Acts contain no provisions for relief in respect of payments made to secure benefits during sickness or unemployment, whether such payments are made in the form of premiums to insurance companies or by way of contributions under an Act of Parliament. The law in this matter applies, of course, equally to all classes of Taxpayers.