HC Deb 21 December 1944 vol 406 cc1996-7W
Vice-Admiral Taylor

asked the First Lord of the Admiralty what allowances are paid to naval officers free of Income Tax.

Mr. Alexander

The following allowances payable to naval officers are exempt from Income Tax at present: lodging allowance; marriage allowance; children's allowance; Colonial allowance; Far East allowance; travelling and subsistence allowances; entertaining allowances; provision and victualling allowance; outfit allowance. A few other allowances of limited application are also issued tax-free.

Small elements of marriage and children's allowances are in certain limited circumstances subject to tax. Details of these exceptions to the general rule are shown on pages 21 and 22 of the current Navy List Appendix.