§ Mr. Hollisasked the Chancellor of the Exchequer why foreign workers, working for an agricultural executive committee and billeted by them, are not liable for Income Tax on the 30s. a week, deducted by the committee for lodgings.
§ Mr. Glenvil HallApart from the provisions of Part IV, Finance Act, 1948, the general rule of the Income Tax law is that where an employer undertakes to provide free board and lodging which cannot be converted into cash the value is not income for taxation purposes.