51. Miss Wardasked the Chancellor of the Exchequer what concessions, in regard to Income Tax payments, were made during the Great War to persons serving in His Majesty's Forces?
§ Sir J. SimonUnder the Finance Acts of the years 1915 to 1919 Income Tax in
| Table showing ordinary rates of income tax applicable to earned income and special rates applicable to service pay of members of the Forces—1915 to1919. | ||||||
| Year. | Total income not exceeding. | Ordinary Rates for earned income. | Special Rates for Service Pay. | |||
| £ | s. | d. | ||||
| 1915 | … | 1,000 | 1 | 9⅗ | The ordinary rates applied except that if the total income did not exceed £300 the pre-war rate of 9d. applied to the service pay. | |
| 1,500 | 2 | 1⅕ | ||||
| 2,000 | 2 | 4⅘ | ||||
| 2,500 exceeding | 2 | 9⅗ | ||||
| 2,500 | 3 | 0 | ||||
| s. | d. | |||||
| 1916 and 1917 | … | 300 | 2 | 3 | 9 | |
| 500 | 2 | 3 | 1 | 3 | ||
| 1,000 | 2 | 6 | 1 | 9 | ||
| 1,500 | 3 | 0 | 2 | 3 | ||
| 2,000 | 3 | 8 | 2 | 9 | ||
| 2,500 exceeding | 4 | 4 | 3 | 3 | ||
| 2,500 | 5 | 0 | 3 | 6 | ||
| 1918 and 1919 | … | 300 | 2 | 3 | 9 | |
| 500 | 2 | 3 | 1 | 3 | ||
| 1,000 | 3 | 0 | 1 | 9 | ||
| 1,500 | 3 | 9 | 2 | 3 | ||
| 2,000 | 4 | 6 | 2 | 9 | ||
| 2,500 exceeding | 5 | 3 | 3 | 3 | ||
| 2,500 | 6 | 0 | 3 | 6 |