§ Mr. BILLINGasked the Home Secretary whether, in assessing the Income Tax payable by police constables, war bonus, special duty money, child allowance, and boot money are included?
§ Mr. BONAR LAWThe whole of the pecuniary emoluments, including war bonus, etc., fall to be regarded as income for the purposes of assessment to Income Tax, but the hon. Member will, of course, bear in mind that exemption is allowed where the total income does not exceed £130, and that the statutory abatements and children allowances are deductible until the £700 income limit is exceeded.