§ 55. Mr. Rhys Daviesasked the Chancellor of the Exchequer whether he is aware that the 1s. 3d. per hour paid to members of the Observer Corps, as out-of-pocket expenses, is being included in assessments for Income Tax; and whether he will consider deleting these sums from such assessments?
§ Sir K. WoodI understand that the payments to which my hon. Friend refers are issued as pay and they are assessed to Income Tax as such. I am advised that this treatment is in accordance with the law, and I am afraid that I cannot see my way to propose any concession.
§ Mr. DaviesWill the right hon. Gentleman look at the OFFICIAL REPORT and see the answer which he gave to me some time ago, that these payments were regarded as out-of-pocket expenses?
§ Sir K. WoodI shall be glad to look at that.