HC Deb 09 December 1941 vol 376 c1386
51. Mr. Thorne

asked the Chancellor of the Exchequer whether a member of a ship's crew who receives part of the Admiralty Prize Court salvage money is paid the full amount free of Income Tax?

Sir K. Wood

I am advised that salvage money received by a member of a ship's crew constitutes income which is liable to Income Tax.

Mr. Shinwell

Is there any reason why salvage money, which is paid because of special and very arduous services rendered, should not be in the same position as capital appreciation? Why should it be subject to Income Tax? Will the right hon. Gentleman not look into the matter sympathetically?

Sir K. Wood

I will certainly look into it.