§ Mr. Morgan
asked the Chancellor of the Exchequer (1) whether the Inland Revenue is in any way restricted as to the total annual amount it may pay by way of rewards to informers; and if so, what is the maximum amount so payable;
(2) what grades of officials of the Inland Revenue are empowered, on their own authority, to pay rewards to informers; and what is the maximum amount thus payable in respect of any one information;
(3) what are the principles governing the payment by the Inland Revenue of rewards to informers;463W
(4) whether payments made by the Inland Revenue by way of rewards to informers are themselves taxable.
§ Mr. Lawson
The payment of rewards by the Inland Revenue is governed by the provisions of section 32 of the Inland Revenue Regulation Act 1890. Requests for the payment of a reward are referred to the board in each case is considered on its merits by an official of at least principal grade. The consent of the Treasury is required for any payment in excess of £50. There is no restriction on the total annual amount payable. The payments are not liable to income tax.