§ Lord Houghton of Sowerby
asked Her Majesty's Government:
- (i) whether compensation paid to employees on
1155 strike in respect of loss of earnings is taxable under the Income Tax Acts; and
- (ii) what deduction from reckonable service for pension is made in the case of civil servants absent from duty on strike.
§ Lord Cockfield
- (i) I take it that the noble Lord is referring to payments made by trade unions to their members who are on strike. These payments are not remuneration from an employment and are neither taxable as emoluments nor otherwise chargeable under the taxes Acts.
- (ii) Under the rules of the Principal Civil Service Pension Scheme, absences on strike neither qualify nor reckon for pension purposes.