Income Tax (Gratuities)

HC Deb 26 April 1951 vol 487 cc84-5W

59. Mr. W. G. Bennett

asked the Chancellor of the Exchequer if the Treasury makes an assessment for Income Tax purposes on gratuities earned by railway employees.

Mr. Jay

These gratuities are liable to Income Tax under the law, and the Inland Revenue take such steps as are practicable to secure that tax is charged accordingly.