HC Deb 28 February 1946 vol 419 c422W
Mr. Teeling

asked the Chancellor of the Exchequer whether he is aware that all railway porters at Brighton station and Hove station have recently been assessed for Income Tax at the rate of£27 to 30 for tips alone; what basis of calculation has been used to reach this figure; for what reasons it is intended to tax tips when tipping is discouraged by the present Government; and what trades are now assessed for tipping taxes.

Mr. Dalton

All tips are income for purposes of Income Tax.