§ 11. Sir W. Smithersasked the Chancellor of the Exchequer if he will take steps to relieve Territorial officers from paying Income Tax on pay received on training or in camp, particulars of which have been sent him.
§ Mr. R. A. ButlerNo, Sir. Training expenses allowance is free of Income tax, but I am afraid that it would not be fair to others performing paid public service to treat exceptionally the pay received by Territorial officers.
§ Sir W. SmithersIf these gentlemen loyally give their service, surely we ought to do all we can to encourage them?
| University | Academic Year | |||||
| 1947–48 | 1948–49 | 1949–50 | 1950–51 | 1951–52 | ||
| £ | £ | £ | £ | £ | ||
| Aberdeen | … | 2,000 | 4,500 | 5,450 | 6,650 | 8,850 |
| Edinburgh | … | — | 5,500 | 8,100 | 10,650 | 13,400 |
| Glasgow | … | 2,000 | 8,000 | 12,100 | 17,050 | 21,350 |
| St. Andrew's | … | — | 3,500 | 5,050 | 6,650 | 7,400 |
| Total for Scottish Universities | … | 4,000 | 21,500 | 30,700 | 41,000 | 51,000 |