HC Deb 23 November 1954 vol 533 cc1025-6
7. Mr. G. Thomas

asked the Chancellor of the Exchequer whether he will take steps to exempt from Inland Revenue claims the extra 1s. a day granted to sailors serving on Her Majesty's submarines.

Mr. R. A. Butler

No, Sir.

Mr. Thomas

Does the Chancellor not realise that there is a great deal of feeling, in view of the fact that this 1s. a day is granted to these men in recognition of the extra discomforts and hardships of the submarine service? When they have been at sea for 21 days they are entitled to 21s., but they receive 15s. Does not he think that that is rather mean?

Mr. Butler

No, Sir.

Mr. Langford-Holt

Is not my right hon. Friend aware that this type of allowance is made not only to men in the submarine service but also to those in the Fleet air arm? The point is not that it should be exempt from Income Tax, but that it should be at a different level, commensurate with the civilian equivalent, and of a higher order.

Mr. Butler

That is precisely one of the difficulties in this case. An allowance on account of the dangerous nature of a person's job is not confined to the submarine service. With regard to the necessity for paying adequate hard-lying money—as it is called in this case—in respect of submarine crews, I should not like to interfere with the discretion of the Admiralty.