HC Deb 02 November 1939 vol 352 c2107
82. Commander Locker-Lampson

asked the Chancellor of the Exchequer whether British citizens resident in Eire, and liable to Irish Income Tax, who volunteer for and join the British Forces for the war, will also be charged English Income Tax?

Sir J. Simon

It has already been announced that if persons resident in Eire and liable to Irish Income Tax, who join the Armed Forces of the Crown, become resident in the United Kingdom by reason of their service, they will not be charged to United Kingdom Income Tax on their income if that income would not have been taxable, had they not become so resident. Their service pay out of British funds will, of course, be subject to tax.

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