§ Mr. William Hamiltonasked the Chancellor of the Exchequer whether, in view of the fact that student nurses receive as emoluments training allowances, as distinct from wages, he will take steps to exempt such allowances from Income Tax.
§ Mr. MacDermotNo. Student nurses are employees of hospital authorities, and the fact that their emoluments are described as training allowances does not distinguish them from the remuneration 49W received by many other employees who undergo training at the beginning of their careers.