§ 67. Major COHENasked the Minister of Health whether he is aware that the Huddersfield Corporation, being the authority dealing with local taxation licences under the Revenue Acts, has decided that a disabled pensioner, employed as a part-time gardener, working only five hours per day and not residing in the employer's house, is a manservant within the meaning of the Act, on the ground that a man who serves five hours daily performs a fair day's work within the meaning of the Regulations, and his employer is therefore liable to licence duty in respect of such employment; and whether he will consider the desirability of taking steps to exclude ex-service men employed for not more than five hours a day from the category of male servants the employment of whom renders the employer liable to payment of the duty?
Mr. GUINNESSThe power to levy the Male Servant Licence Duty in England and Wales is vested in the county and county borough councils, who arc not subject in the exercise of this power to the authority, direction or control of the Treasury, and I have therefore no cognisance of the decision in question. The suggestion in the second part of the question has been noted.