HC Deb 19 July 1950 vol 477 cc2238-9
11. Mr. Driberg

asked the Secretary of State for Air if that element in the pay of officers in the Royal Air Force which is intended to provide for the purchase of such articles as shoes and battle-dress is intended to cover also the Purchase Tax on such articles.

Mr. A. Henderson

Officers are required to maintain their uniform themselves, paying the ordinary prices, including Purchase Tax. Though rates of pay take account of this obligation, it is not represented by an identifiable Purchase Tax element. R.A.F. officers are allowed Income Tax rebate on £25 a year up to the rank of flight lieutenant and on £30 above that rank for uniform maintenance.

Mr. Joynson-Hicks

Is there any reason why these uniforms should not be utility. and, therefore, free of Purchase Tax?

Mr. Henderson

Perhaps that suggestion will be considered.

16. Lord Malcolm Douglas-Hamilton

asked the Secretary of State for Air what prices are paid respectively by airmen and officers for gym shorts from Royal Air Force stores, the reference number of which is 22b/888, showing how much of the price charged to officers is constituted by the price to officers as given in Air Publication 1086, departmental expenses, and purchase tax, respectively.

Mr. A. Henderson

The price paid by an officer for this item is 10s. 6d., which includes 8d. for Departmental expenses and 2s. 8d. for Purchase Tax. The price paid by an airman is 1s. 9d.

Lord Malcolm Douglas-Hamilton

Is not this a typical example of an undesirable discrepancy between the prices paid by officers and by airmen for articles issued from the same source and used alike by them? Is not this a case of Purchase Tax being paid on Departmental expenses?

Mr. Henderson

The problem has not originated in the last year of two. It goes back to the policy which decided that officers should pay for their uniforms out of their pay, whereas other ranks should have their uniforms provided free. The price that is paid for this or any other similar article of attire is the same in both cases. The difference between the allowance given to the other ranks, which I think is 2s. a week, and the amount of the contract price, is paid for by the Air Ministry, and, in the case of the other Departments, by the Admiralty and the War Office. I would remind the noble Lord that the price paid by the officer is less than is paid for the same article by the civilian.