§ Sir A. Knoxasked the Financial Secretary to the Treasury whether, since prisoners of war are classed as non-residents in Great Britain, they are entitled to receive certain relief in Income Tax?
§ Mr. AsshetonAs a non-resident in the United Kingdom, a prisoner of war is not liable to Income Tax on income from sources outside this country and is entitled to a proportion of the personal allowances which he would have received if he had been resident, the proportion being that which his United Kingdom income liable to tax (including his Service Pay) bears to his total income from all sources. If he has no income other than income liable to United Kingdom Income Tax, he is entitled to the full personal allowances as if he were resident here.