§ Mr. Saltasked the Financial Secretary to the Treasury whether, in view of the fact that his predesessors stated, on 16th October, 1941, that payments made to fire-watchers in respect of necessary expenses would not be subject to Income Tax and that the Government has recently appealed to employers not to reduce these payments when in excess of the Government subsistence allowance, he will instruct Income Tax officials not to subject such payments to tax wherever it can be shown they are necessary, having regard to the special circumstances of the fire-watchers concerned?
§ Mr. AsshetonI understand that the practice of the Inland Revenue Department is in accordance with the reply given by my predecessor on the 16th October, 1941.