HC Deb 21 November 1946 vol 430 c149W
Sir T. Moore

asked the Chancellor of the Exchequer whether he is aware that, although it is agreed that the rehabilitation allowance for derequisitioned houses when taking the form of I lump sum payment is not liable to Income Tax in the recipient's hands, steps are being taken in some districts to assess such allowance as a gross sum and to deduct Income Tax therefrom before arriving at a net payment; and, in view of the fact that some recipients of such sums have not even been liable to Income 'fax for the compensation rentals previously paid for such property, what instructions have been issued in this connection.

Mr. Dalton

If the hon. and gallant Member will let me have particulars of any cases in which it is alleged that, in determining rehabilitation allowance, regard has been had to tax where the claimant was not liable for Schedule A tax during the requisition, I will have them investigated.

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