HC Deb 29 July 1918 vol 109 c65W
Sir S. SCOTT

asked the Under-Secretary of State for War whether he can state the total pay and allowances after deduction of Income Tax received by captains, lieutenants, second lieutenants, regimental sergeant-majors, and company sergeant-majors of Infantry serving in France or elsewhere on active service?

Mr. FORSTER

The information desired by my hon. and gallant Friend is as follows:

Yearly rates.
Infantry— Total.
Rank. £ s. d.
Captain 355 0 3
Captain (if promoted from ranks) 363 15 11
Lieutenant 306 3 10
Second Lieutenant 288 12 6

The above rates apply in France and Salonika. In Egypt they are increased by £18 5s. a year (Colonial allowance) in each case. In Mesopotamia Indian rates apply. The above are in addition to free billets and rations, or an allowance in lieu. In addition, officers are entitled to children's allowance (£2 a, month for each child up to a total of four). This allowance is taxable, but, per contra, there would be the usual £25 abatement in respect of each child and the abatement for a wife. Deductions for Income Tax have been made on the assumption that the officer has no other income.

Sergeant-major— £ s. d.
In Egypt 129 5 5
Elsewhere 123 3 9
Company Sergeant - major—
In Egypt 98 17 1
Elsewhere 95 16 3

No deductions for Income Tax arise in these cases, as they are below the taxable limit.

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