Surgeon Lieut.-Commander Bennettasked the Chancellor of the Exchequer if he is aware of the hardship caused to serving officers and men who are appointed abroad, and take their families, of the taxation of such rents as they receive from the subletting of their own accommodation units without regard to the expense they have to meet in paying for new accommodation; and whether he will 211W consider allowing the one disbursement to be set against the other income.
§ Mr. JayI am afraid that my right hon. and learned Friend could not accept this suggestion. Income from letting a house is liable to Income Tax, and the cost of accommodation elsewhere is not an allowable deduction for Income Tax purposes.