§ 2. Brigadier-General CLIFTON BROWNasked the Financial Secretary to the War Office whether he is aware that officers stationed in Egypt are charged full British income tax on their British dividends when they are non-resident in England, and that they have no concessions made to them for travelling home on leave such as are given to officers at home; and whether, as some regiments are kept out there for eight years or more, he will consider altering the regulations and treating them by the same rules that apply to officers on foreign service or, alternatively, give them the same travelling concessions when coming home on leave as apply to those at home?
§ The FINANCIAL SECRETARY to the WAR OFFICE (Mr. Duff Cooper)As regards the first part of the question, I understand that income from sources in the United Kingdom is, in general, liable to Income Tax whether the recipient is resident in the United Kingdom or not. As regards the remainder of the question, officers serving in Egypt come under the same regulations governing facilities for leave as officers serving in other garrison stations abroad. Except in the case of leave granted on the specific recommendation of a medical board, all travelling concessions to officers on leave are granted by the railway arid steamship companies concerned. Officers in Egypt may obtain concessions from the Egyptian State railways and from certain of the steamship companies, and the concessions made by the railways in this country are the same for officers on leave from Egypt as they are for officers serving at home.
Brigadier-General BROWNMay I ask my hon. Friend whether exactly the same 709 Income Tax rules are applied to officers in India on foreign service as are applied in the case of officers in Egypt?
§ Mr. COOPERI understand that they are.