§ Mr. GREENEasked the Chancellor of the Exchequer whether the Revenue authorities have for the first time assessed for Income Tax such sums as are given by employers to employed by way of a Christmas box; and whether, if that is the case, he will exempt from the payment of Income Tax such presents in the future?
§ Mr. LLOYD GEORGEPayments of the character in question are only subject to Income Tax in the hands of employés in those cases in which employers have been allowed to deduct them as an expense in computing their own profits for assessment to the Income Tax. The sums constituting these payments are properly subject to the tax, and there is no ground for special treatment of them by legislation. I may remind the hon. Member that assessments to Income Tax are not made by the Revenue authorities, but by the local Commissioners of Taxes.