HC Deb 27 July 1916 vol 84 c1877W
Admiral of the Fleet Sir H. MEUX

asked whether the incomes of naval officers temporarily placed upon half—pay through illness contracted on service may be assessed at the pre—war rate when such half—pay does not exceed £300 a year?

Mr. McKENNA

A naval officer whose total income for the year of assessment does not exceed £300, and who at any time in the course of that year has served on the active list of the Navy, is entitled to the pre—war rate of tax in respect of the whole of his service emoluments for the year, including any half—pay he may receive during a part of the year.