HC Deb 23 May 1950 vol 475 cc1845-6
55. Mr. Turton

asked the Chancellor of the Exchequer whether he is aware that nursing staffs are at present being assessed to Income Tax upon the estimated value of their board and lodging; and whether he will amend the law to remove this anomaly.

Sir S. Cripps

I understand that the new scales of pay for nursing staff provide for payment of a gross wage, from which a deduction is made for board and lodging when it is provided by the employer. Income Tax is chargeable on the gross pay, and this new arrangement far from being anomalous, puts nursing staff in the same position as the ordinary taxpayer, who has to pay for his board and lodging out of income which has already borne tax.

Sir H. Williams

Does it put them in the same position as the firemen we were discussing last night, in the absence of the right hon. and learned Gentleman?

Sir S. Cripps

Perhaps the right hon. Gentleman will put that question on the Order Paper.

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