HC Deb 23 November 1914 vol 68 c811W
Sir FORTESCUE FLANNERY

asked the Chancellor of the Exchequer if his attention has been called to the number of manufacturing companies and private firms who are continuing to pay wages to employés who have joined the Colours and allotments to their dependants; and if the Government will insert a Clause in the Finance Bill authorising that such payments and allotments shall be deemed part of the wages expenditure, and not profits subject to Income Tax?

Mr. LLOYD GEORGE

It is open to the Local Commissioners of Income Tax, in computing the liability of an employer to Income Tax, to allow as a deduction the actual sums expended by him in respect of weekly allowances to the wives and families of such of his employés as are absent on naval or military service or in respect of any salaries (partial or whole) paid by him to such employés, and, if they do so, the Board of Inland Revenue will instruct the surveyors of taxes not to raise objection.