HC Deb 03 December 1946 vol 431 cc30-1W
54. Sir G. Fox

asked the Chancellor of the Exchequer what instructions are given to inspectors of Income Tax with regard to the assessment of the 4.6 million tons of coal which are distributed annually to colliery staff as wages in kind; and whether the coal so distributed is valued at current retail prices.

Mr. Dalton

This coal is not assessed to Income Tax.