HC Deb 20 May 1941 vol 371 c1395
58. Sir W. Smithers

asked the Chancellor of the Exchequer whether the value of board and lodging will be taken into account in computing employés' assess able income?

The Chancellor of the Exchequer (Sir Kingsley Wood)

No, Sir.

Sir W. Smithers

Does not my right hon. Friend think it is an unfair incidence of taxation that people with £100 or £150 a year have included in their wages free board and lodging, whereas those who do not have free board and lodging included have to bear the full burden of taxation?

Sir K. Wood

That is one contention which can be made, but any additional advantage which a person may receive cannot be added to his wages for the purpose of taxation unless it can be turned into money.