HC Deb 25 January 1944 vol 396 c537
53. Captain Crowder

asked the Chancellor of the Exchequer whether he will consider granting an Income Tax allowance to officers of pre-entry military training organisations in respect of uniform, so as to place these officers who are carrying out their work voluntarily and who are constantly on duty, on the same plane as officers on pay who are granted an allowance up to £80 per annum.

Sir J. Anderson

Officers of the pre-entry military training organisations commissioned as such in His Majesty's Forces who are required to wear uniform and to bear the cost of its upkeep themselves are given an annual Income Tax deduction of £7 10s. for uniform expenses in computing the Income Tax assessment on any pay they may receive from Government funds in respect of their service. I am afraid that I cannot accept the suggestion that these officers should receive the same deductions for uniform expenses as are given to officers in the Regular Forces, or that the uniform deduction should be given against income other than their pay for service in the training organisation in question. I may remind my hon. and gallant Friend that the maximum deduction for uniform expenses allowed to officers in the Regular Forces is £40 per annum.