§ Mr. Morganasked the Chancellor of the Exchequer whether he will review, as a matter of urgency, the recently adopted Inland Revenue practice of treating gratuities payable to sub-postmasters on retirement and based upon their years of service as unearned income taxable as a whole within one financial year.
§ Mr. RidleyRetirement gratuities paid to sub-postmasters are assessable as earned income under the normal rules of schedule E. If my hon. and learned Friend would like to write to me giving details of any case where the gratuities have been treated as unearned income I should be glad to look into the matter.