§ 6. Mr. Eadieasked the Chancellor of the Exchequer what was the annual income to the Exchequer arising from the taxation of safety prizes for the latest convenient year.
§ Mr. Patrick JenkinThis information is not available, but the amount must be very small.
§ Mr. EadieI am obliged to the hon. Gentleman for confirming that it must be small. Is not it deplorable that this should be Government policy, especially when the Government ought to be trying to encourage reasonable efforts by people to be conscious of the need for safety at work? We are talking about a measure which could even save lives by giving 666 encouragement to firms to induce safety consciousness amongst their workers.
§ Mr. JenkinThe Government support any measures for the encouragement of safety, especially in the mines, but I doubt whether it would be practicable to start making special tax rules for safety prizes.
§ Mr. ConcannonIs the hon. Gentleman aware that there is great resentment about the tax throughout industry—not just the mining industry—which sees this policy as a mean and despicable way of taxing safety at work?
§ Mr. JenkinA prize is taxable if it reaches the taxpayer as a reward for the exercise of his employment or profession. There have been many claims for the exemption of particular incomes by life-boatment and firemen, and overtime earnings, because of the special circumstances of the income. However, the only way to operate a tax system which has to apply to 25 million people is to make broad and comprehensive definitions and stick to them.