§ Mr. Harris
asked the Chancellor of the Exchequer if he will make a statement on the tax treatment of call-out fees to volunteer lifeboat men.
§ Mr. Moore
I am grateful to my hon. Friend for giving me the opportunity to clarify what seems to be a misunderstanding. The only payment made to the vast majority of volunteer crew-men and helpers is the fee they receive when called out to attend the lifeboat. Contrary to some recent reports, the Inland Revenue has not proposed any change in the tax treatment of these payments. Indeed, the Revenue advised the Royal National Lifeboat Institution last year that, as in the past, these payments to voluntary lifeboat men could continue to be made without deduction of tax under PAYE. That remains the position.