§ 37 and 38. Sir Ralph Glynasked the Secretary of State for War (1) the computed value of clothing, feeding and housing officers in the Army of field rank and below; the value of the remission of Income Tax on a proportion of the pay; and what allowances are paid to married subaltern officers with children;
(2) the rates of pay and allowances, respectively, of second-lieutenants, lieutenants, captains, and majors in the infantry; what alterations have been made in the allowances recently; what reduction in pay has this amounted to; and what are the increases of pay that these officer ranks have received since the war began?
§ Sir J. GriggAs regards the rates of pay and allowances of and the value of the remission of Income Tax to the officers referred to, I am circulating a comprehensive statement in the OFFICIAL REPORT. There have been no recent alterations in the rates of allowances. The following improvements in pay have been introduced since the beginning of the war:
- (i) the normal period for promotion to war substantive lieutenant has been reduced from 18 months to 6 months;
- (ii) the higher rate of pay for a lieutenant, that is 14s. 6d., is issuable after three years' commissioned service instead of after six years;
- (iii) a new rate of 17s. 6d. for captains with 3 years' service in that (or higher temporary) rank has been introduced.
§ Sir R. GlynWill my right hon. Friend bear in mind the importance of keeping up a proper state of pay for the men promoted from the ranks and also bear in mind the fact that the abolition of field allowance has meant the sacrifice of £50 a year, on the average?
§ Sir J. GriggI do not think my hon. Friend is right in saying that there has been abolition of the field allowance. Over 30,000 officers are still drawing field allowance.
| FOLLOWING IS THE STATEMENT SHOWING THE DAILY RATES OF ALLOWANCES NORMALLY ISSUABLE TO INFANTRY OFFICERS OF THE RANKS OF MAJOR AND BELOW SERVING IN THE UNITED KINGDOM WHEN PROVISION IN KIND CANNOT BE MADE AVAILABLE. | |||||||||||||||||||||||||
| Rank. | Pay. | Ration Allowance. | Servant Allowance. | Lodging Allowance. | Fuel and Light Allowance (average rates). | Furniture Allowance. | Family Lodging Allowance. | ||||||||||||||||||
| Single rates. | Married rates. | Single rates. | Married rats. | Officers over 30 years of age serving before 1.1.42, who have not elected the rates shown in Col. 12 or 13. (Category A.) | Officers under 30 years of age serving before 1.1.42, who have not elected the rates shown in Col. 12 or 13. (Category B.) | All officers commissioned on or after 1.1.42, and those serving before that date who elected to receive these rates. (Category C.) | |||||||||||||||||||
| Captain and below. | Major and above. | ||||||||||||||||||||||||
| 1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. | 9. | 10. | 11. | 12. | 13. | |||||||||||||
| s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | s. | d. | ||||
| 2nd/Lieutenant | 11s. 0d. | 2 | 9 | 2 | 0 | 2 | 6 | 3 | 6 | 11 | 2 | 0 | 2 | 0 | 7 | 6 | Wife only | 3 | 0 | Wife only | 4 | 0 | 4 | 0 | |
| Lieutenant | 13s. 0d. (After 3 years commissioned service, 14s. 6d.) | 2 | 9 | 2 | 0 | 2 | 6 | 3 | 6 | 11 | 2 | 0 | 2 | 0 | Wife and 1 child | 4 | 6 | Wife and 1 child | 7 | 0 | 6 | 0 | |||
| Captain | 16s. 6d. (After 3 years service in the paid rank of captain or higher temporary, 17s. 6d.) | 2 | 9 | 2 | 0 | 2 | 6 | 4 | 6 | 11 | 3 | 6 | 2 | 0 | 7 | 6 | Wife and 2 or more children | 5 | 6 | Wife and 2 children | 8 | 6 | 7 | 6 | |
| (After 11 years commissioned service, 19s. 0d.) | 8 | 6 | (irrespective of rank) | Each additional child | 1 | 0 | 1 | 0 | |||||||||||||||||
| (After 14 years commissioned service, 23s. 6d.) | Additional allowance if the officer is residing with his family—1s. 0d. | ||||||||||||||||||||||||
| Major | 28s. 6d. (After 22 years commissioned service, 33s. 6d.) | 2 | 9 | 2 | 0 | 4 | 0 | 4 | 6 | 1 | 8 | 3 | 8 | 2 | 0 | 8 | 6 |
§ Note:—
§ ALLOWANCES.
§ An officer's entitlement is dependent on whether he is married or unmarried and if married whether he is separated from his family by the exigencies of the Service, the date on which he was commissioned and, in some cases, on the officer's own choice.
§ When rations cannot be provided in kind all officers are entitled to ration allowance as shown in Column 3. When a soldier servant is not available servant allowance as shown in Column 4 is issuable to all officers.
§ An unmarried officer for whom single officer's accommodation is not available is entitled to the single rates of lodging and fuel and light allowances as shown in Columns 5 and 7.
§ A married officer who is separated from his family by the exigencies of the Service receives family lodging allowance in respect of his family at the rates shown in one of the Columns 10 to 13 according to the category into which he falls as detailed in the headings to these columns and in addition is entitled to be regarded, for allowance purposes, as an unmarried officer at his duty station, i.e., if single officer's accommodation is not available he would receive the allowances shown in Columns 5 and 7.
§ The allowances issuable to a married officer who resides with his family are dependent on the category into which he falls as shown in the headings to family lodging allowance in Columns 10 to 13.
§ If in Category A he receives the allowances shown in Columns 6, 8 and 9, if in Category B he continues to receive the family lodging allowance shown in Column 11 and in addition if single officer's accommodation is not available the rates shown in Columns 5 and 7 subject to the total amount so issuable not exceeding the total of the rates for his rank shown in Columns 6, 8 and 9 and if in Category C the appropriate rate of family lodging allowance shown in Column 12 or 13 plus an additional allowance of 1s. a day.
§ In addition to the allowances shown a further allowance (Field Allowance) is issuable to officers who are required to occupy single officer's accommodation which is totally unfurnished. The rates of the allowance are as follows:
| A day. | ||
| s. | d. | |
| Second-Lieutenant | 2 | 0 |
| Lieutenant | ||
| Captain | 3 | 0 |
| Major and above | 3 | 6 |
§ INCOME TAX.
§ £30 a year of the pay of field officers and £25 a year of the pay of officers of lower rank is deemed to be expended on the maintenance of uniform and is, therefore, excluded from assessment for tax.
§ A small number of majors receive command pay. Only half of this is chargeable with Income Tax.
§ Subject to these provisos, officers' pay is taxed under the same rules as the incomes of civilians. Their allowances are, however, generally tax-free in war-time.