§ Mr. HANCOCK asked the Chancellor of the Exchequer whether the Inland Revenue Office allows deduction at the source of Income Tax from the salaries of married women teachers and Civil servants; and, if so, whether this practice will be discontinued, in view of the hardship caused to many of the women concerned?
§ Mr. CHAMBERLAIN: A person holding a public office or employment of profit, e.g., an established woman Civil servant, is chargeable to Income Tax under the Rules of Schedule E of the Income Tax Act, 1918, and those Rules provide for the deduction of the appropriate amount of tax from the official pay. I may explain that the amount of tax annually deducted in each case is the actual amount which, calculated by reference to the individual circumstances, is payable by the official concerned in respect of the official emoluments.