HC Deb 28 October 1943 vol 393 cc398-9W
Major Lyons

asked the Chancellor of the Exchequer whether employers who make payments to employees engaged on firewatching duties, in excess of standard subsistence allowances, are required to make a return of such payments so as to ensure that those employees are assessed to Income Tax on such excess?

Sir J. Anderson

Payments such as those to which my hon. Friend refers are required to be included in the returns made by employers in the same way as other payments to employees in respect of wages or expenses.

Sir H. Williams

asked the Chancellor of the Exchequer what instructions were issued to inspectors of taxes in respect of the assessment to Income Tax of payments made to fire guards in excess of the approved subsistence allowances?

Sir J. Anderson

The practice of the Inland Revenue Department as regards this matter is in accordance with the then Financial Secretary's reply of 16th October, 1941, of which I am sending my hon. Friend a copy.

Sir H. Williams

asked the Chancellor of the Exchequer whether firms making payments in respect of firewatching in excess of the approved subsistence allowance are required to make a return of such payments so that the recipients are assessed to Income Tax?

Sir J. Anderson

I would refer my hon. Friend to the answer given to my hon. rind gallant Friend the Member for East Leicester (Major Lyons) to-day.