§ 54. Sir T. Mooreasked the Chancellor of the Exchequer whether he is prepared to consider exempting from liability for Income Tax any moneys paid to members of the Merchant Navy as war risks or danger pay?
§ Sir K. WoodI am afraid I do not see my way to adopt my hon. and gallant Friend's suggestion. I am sure he will appreciate the difficulty, at a time when many classes of the community are subject to many and varied risks, of attempting to graduate taxation according to the danger attendant upon the earning of income.
§ Sir T. MooreIs not the right hon. Gentleman aware that many forms of allowance which are not subject to Income Tax are made to members of the Regular Forces? Why should there be discrimination against the gallant members of the Merchant Navy?
§ Sir K. WoodI always appreciate my hon. and gallant Friend's motives, but I hope that he will appreciate the answer that I have given.