§ Sir A. WILSONasked the Chancellor of the Exchequer whether he is aware that the Commissioners of Inland Revenue, whilst requiring officers of the Territorial Army to include their pay as such as part of their emoluments, do not admit as professional expenses the incidental costs of attending camp, such as mess bills, uniform, and costs of 252W attending parades; and whether he will require them to review their practice in these matters in the light of national needs and make a public statement on the subject which can be transmitted to Territorial officers in the immediate future?
Mr. CHAMBERLAINAn officer of the Territorial Army receives in addition to his pay certain allowances for expenses. In the assessment of his pay to Income Tax he is allowed a flat rate deduction of £7 10s. for uniform expenses; and tax s not charged on the allowances. It would be contrary to the general principles of the Income Tax Acts to grant any further relief, but I may refer my hon. and gallant Friend to the statement made by the Secretary of State for War in introducing the Army Estimates for an account of the improved financial arrangements now to be made in connection with the Territorial Army.