HC Deb 26 February 1917 vol 90 c1708W

asked the Chancellor of the Exchequer whether it is the practice to consider gratuities, such as Christmas boxes, etc., as unearned income for the purpose of assessing Income Tax; and, if so, whether he will reconsider this in view of the number of workpeople who receive from their employers gratuities which are really part wages?


My right hon. Friend appears to be under a misapprehension. All emoluments paid by employers to their employés, including gratuities such as Christmas boxes, etc., are assessable to Income Tax as earned income.