§ Mr. Kilfedderasked the Chancellor of the Exchequer if he will list the distinctions in income tax law with regard to assessment between the clergy of different denominations ; how long these distinctions have been in operation ; and if he will review the situation, with particular reference to Evangelists, who receive neither salary nor wages.
§ Mr. NottClergy are assessed under Schedule E in respect of the emoluments of their offices without distinction as to their religious denomination. Where, exceptionally, a clergyman is not an office-holder it would depend on the particular circumstances whether he was in receipt of income chargeable to tax. If my hon. Friend has a particular case in mind I will look into it if he will send me details.