HC Deb 12 October 1943 vol 392 c700
22. Mr. A. Edwards

asked the Secretary of State for War why paratroops receiving 2s, special allowance have to pay income tax on it whereas R.A.S.C. and others who receive extra allowances are not assessed for Income Tax?

Sir J. Griģģ

This is not an allowance but additional pay for special duties and like other forms of pay is therefore liable to Income Tax. I am not aware of any comparable payments to personnel of other units which are not liable to tax.

Mr. Edwards

If there are cases where allowances are not subject to tax, will the right hon. Gentleman see that this special allowance is put on the same basis?

Sir. J. Griģģ

That is exactly the question that I have answered. I say I do not know of any comparable case where pay is not subject to tax. Certain allowances in the nature of out-of-pocket expenses are not taxable. If the hon. Member wants to attack the Income Tax law, I must ask to be excused. I have enough of my own troubles to look after.

Mr. Edwards

That does not arise out of my Question. If I submit other comparable cases, will the right hon. Gentleman take steps?

Sir J. Griģģ

I shall be interested to see the other comparable cases. I reserve the right to challenge the comparability.