§ Mr. CROOKSasked 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?
§ Mr. BONAR LAWMy 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.