HC Deb 23 July 1913 vol 55 c2045W

asked the Chancellor of the Exchequer the principle on which officers of the Royal Navy while serving out of the United Kingdom are made liable to Income Tax; and if he can state if any Civil or Military officers serving abroad are exempt from Income Tax on their emolument?


Military and Civil officers, as well as officers of the Royal Navy, are chargeable with Income Tax, under Schedule E, whether serving at Home or abroad, in respect of every public office or employment of profit of which the stipend is payable out of the public revenue of the United Kingdom.