§ Mr. HOHLERasked the Chancellor of the Exchequer whether he is aware that, under the Income Tax circular, dated Admiralty, 31st May, 1910, the fuel and light allowances of Royal Marine officers and warrant officers are directed to be assessed for the purpose of taxation, and that the ration and messing allowances to Royal Marine warrant officers, non-commissioned officers, and men are taxable after ninety-two days; whether these allowances, if taken in kind, escape taxation; and whether, having regard to the whole circumstances of the case, he will direct that the above allowances shall not be assessed for the purpose of Income Tax?
§ Mr. ILLINGWORTHThe reply to the first two parts of the question is in the affirmative. The allowances referred to, if taken in kind, are not liable to Income Tax, and my right hon. Friend is unable to agree to the proposal contained in the fourth part of the question.