§ Viscount CURZONasked the First Lord of the Admiralty if he can give the pay of a captain, Royal Navy, a commander, lieutenant-commander, lieutenant, mate, sub-lieutenant on promotion on 1st June, 1914 and 1919, and at the present time, less Income Tax?
§ Dr. MACNAMARAThe net annual rates of full pay (to the nearest £1), after deduction of Income Tax, of the1324W various classes of officers on promotion on the dates in question, are as follows:—
Rank. Net annual rate of Pay, i.e., Full Pay (less tax). 1st June, 1st June, 1st April, 1914. 1919. 1920. £ £ £ Captain, R.N. 398 976 896 Commander 389 675 636 Lieutenant Commander. 233 511 490 Lieutenant 181 306 293 Mate 146 288 277 Sub-Lieutenant 91 182 179 "At the present time "has been taken to mean" on 1st April, 1920," when naval officers become liable to tax at the ordinary civil rates. "Pay" has been taken to mean "lull Pay."
The figures are based on the assumption that the officers are unmarried and have no taxable income other than their full pay, and that the fiscal provisions for the financial year 1919–20 remain in force for 1920–21, except as regards the special "Service" concessions.