HC Deb 17 October 1912 vol 42 cc1427-8W

asked the Chancellor of the Exchequer whether the uniform allowance of £100 made for 1912–13 to Members of Parliament in respect of expenses under Section 51 of the Act 16 and 17 Vic, c. 34, includes anything in respect of travelling expenses; whether he is aware that in any case it is an under-estimate of the actual and necessary expenses of an Irish Member having his home in Ireland and travelling to and from it; whether there is any reason for supposing that those expenses were less in 1911–12; the allowance being made under Statute, why taxing officers? refuse to allow a similar or any deduction in respect of travelling or any other expenses from the Parliamentary salary of 1911–12 in now dealing with a gross assessment to Income Tax for that year, saying that the action of the Paymaster-General precludes them; and, if the uniform allow- ance of £100 now adopted be not applied by the officials to the salary of that year, what deduction should be made in the case?


As regards the first part of the question, I will refer the hon. Member to my previous answers on this subject. With regard to the latter part, I am not prepared to make the concession retrospective beyond the current financial year.


asked the Chancellor of the Exchequor whether, in accordance with Section 52 of the Income Tax Act, 1853, he has satisfied himself that every Member of the House has expended wholly, exclusively, and necessarily in the performance of his duties £100 during the past year; whether the Commissioners have only power to allow deductions for the amount of expenses necessarily defrayed and incurred; and what are the duties of a Member of Parliament, which he, must perform statutorily to justify a claim for deduction, which bear any analogy to the duties of a soldier or a sailor?


From the facts submitted to me I am satisfied that £100 is a reasonable sum for a uniform allowance for expenses wholly, exclusively, and necessarily incurred by Members of this House in the performance of their duties. The "adoption of a uniform allowance which, as I have already stated, is not inconsistent with Section 52 of the Income Tax Act, 1853, is in the interests of administrative convenience. Travelling and other expenses incurred in the performance of duty in the Army and Navy are defrayed from public funds.