§ Lieut.-Colonel ARCHER-SHEEasked the Chief Secretary whether, in calculating the pensions of the Royal Irish Constabulary, allowances upon which Income Tax has been paid are to be reckoned in the basic rate for commutation of pensions; if not, why Income Tax has been deducted on account of these allowances; and whether the Income Tax on allowances will be refunded if these allowances are not counted for pension purposes?
§ Sir H. GREENWOODAllowances drawn by members of the Royal Irish Constabulary cannot be taken into account in calculating pensions, whether Income Tax has been payable on such allowances or not.