Colonel NEWMANasked the Chancellor of the Exchequer if deductions from their assessment to Income Tax, which can be claimed by Members of this House for the costs of carrying out the duties of their office, are inadmissible where a Member does not claim the salary attaching to his office?
Mr. YOUNGThe deduction under the Income Tax Acts, in respect of expenses wholly, exclusively, and necessarily incurred in the performance of the duties of an office or employment, is allowable only from the assessment upon the emoluments of the particular office or employment, and is not allowable from the assessment upon income from any other source.