HC Deb 22 December 1919 vol 123 cc1028-9W

asked the Chancellor of the Exchequer whether, in view of the difficulty experienced by discharged and demobilised soldiers in straightening them- selves financially, he will consider the advisability of exempting them from payment of Income Tax for one year after their demobilisation?


I regret that I am unable to adopt the suggestion contained in my hon. Friend's question.


asked the Chancellor of the Exchequer whether he will consider the urgent advisability of issuing an order to the Income Tax Commissioners to the effect that the assessment for Income Tax of professional men who have served throughout the War shall be based upon the three years' average, so that this year's income shall be averaged with the last two years of Army and Navy pay, and in this way offer some tangible reward for services rendered and at the same time give such gentlemen a reasonable chance of making a fresh start in life?


I am unable to adopt the hoe. Member's suggestion. It would not be permissible, under the provisions of the Income Tax Acts to compute the assessable profits of a profession by reference to the amount of income derived in previous years from Army or Navy pay.