§ 21. Mr. John Hallasked the Secretary of State for Defence if it is the practice that officers are required to become members of their respective officers' messes and to pay the appropriate mess subscriptions.
§ Mr. MayhewYes, Sir.
§ Mr. HallDoes it not mean, therefore, that the officers concerned are making these payments necessarily in the performance of their duties, and ought not the subscriptions therefore to be allowable for tax relief?
§ Mr. MayhewNo, Sir. The subscriptions do not pay for the basic needs of a mess—the food and so on. They pay for the additional amenities, and that seems to be a fair charge on a man's private income.