HC Deb 03 March 1919 vol 113 cc45-6W

asked the Chancellor of the Exchequer whether the women doctors serving at the Military Hospital, Endell Street, London, draw their pay and allowances under the Royal Warrant, are paid from Army funds by the Command Paymaster, are appointed by the War Office, and are under the command of the Deputy Director of Medical Services, London District; whether, for purposes of pay, they are graded according to the ranks of the Royal Army Medical Corps; if so, whether they come within the terms of Schedule E of the Income Tax Return as persons who have served during the year as members of any of the naval or military forces of the Crown, and as such liable only to the Service rate of Income Tax; whether up to now they have not been allowed the relief, although the Income Tax Commissioners determined that they were entitled to it; and whether he will give instructions for the granting of the relief as from the year 1914?


The ladies employed upon medical duties as described in the question are civilian medical practitioners and are not serving as members of any of the naval or military forces of the Crown. As regards the latter part of the question, the hon. Member is under a misapprehension. An appeal was lodged on behalf of some of these doctors to the District Commissioners of Taxes, whose decision was that they were not entitled to the Service rates of Income Tax.

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