§ 14. Sir WILLIAM DAVISONasked the Secretary of State for War whether his attention has been called to the considerable out-of-pocket expenses incurred by Territorial officers in the discharge of their official duties; and whether arrangements can be made with the Treasury with a view to the allowance of such expenses as a deduction from the Income Tax returns of these officers?
§ Sir L. WORTHINGTON- EVANSDuring the period of annual training an officer of the Territorial Army is paid at the same rate as a Regular officer of corresponding rank, and from this pay a flat-rate deduction of £7 10s. is allowed for uniform expenses before any charge of Income Tax is made. He receives also certain untaxed allowances. I understand it would be contrary to the general principles of the Income Tax Acts to grant any further relief from Income Tax, such as my hon. Friend suggests.
§ Sir W. DAVISONIs my right hon. Friend aware that businesses are allowed to deduct any necessary expenses in connection with their businesses; and, surely, it would be only fair if these offices who sacrifice so much voluntarily, were allowed to deduct any expenses incurred by them in connection with their duties, from their Income Tax returns as out-of-pocket expenses?
§ Sir L. WORTHINGTON-EVANSI hope the hon. Member will put that question to the Chancellor of the Exchequer. I have no power to deal with the matter.
§ Mr. HANNONWould not my right hon. Friend, as Secretary of State for 1696 War, who is concerned with the welfare of the men doing this voluntary work, himself make representations to the Chancellor of the Exchequer?
§ Sir L. WORTHINGTON-EVANSThe representations I have already made have produced a reduction of £7 10s. in regard to uniform expenses. That is as far as I can go. My hon. Friend was asking me a technical question relating to the Income Tax Act. As to that I know nothing, and must refer him to the Chancellor of the Exchequer.