§ Colonel IVOR PHILIPPSasked the Secretary to the Treasury whether he is aware that foremen of works at Parkhurst convict prison occupy quarters of the annual value of £26 and pay Income Tax on that sum, but that the amount allowed to be included as annual value of quarters when calculating amount of pension is only one-sixth of the salary and emoluments, irrespective of the value of such quarters; whether he is aware that the result of such arrangement prevents a man receiving the full amount of pension to which he would have been entitled if the full annual value of the quarters on which Income Tax had been paid is allowed when calculating for pension; and whether he can arrangement the full value of quarters shall be allowed when making the calculation for pension?
§ Mr. HOBHOUSEI am afraid I am unable to modify the existing rule, which is applicable to the whole service, that quarters can only reckon for pension to the extent of one-sixth of salary and emoluments. 1033W I may add that under existing arrangements the officers referred to in the question would appear to be exempt from Income Tax until they reach their maximum salary; and that on attaining that maximum they would (as I understand it) be liable to Income Tax only in respect of £1 of their official emoluments.