§ Mr. Bennasked the Chancellor of the Exchequer under what statutory authority an insured person is immune from Income Tax on benefits paid to him under the National Health Insurance Acts?
§ Sir J. SimonBenefits under the National Health Insurance Acts are not regarded as constituting "income" and consequently as attracting Income Tax. There is no express definition of "income" in the Acts but the above view has always been maintained in administering the Acts.
§ Mr. Bennasked the Chancellor of the Exchequer whether he will give instructions that no assessments shall be made or enforced against other persons in pursuance of the decision of the Special Commissioners in the case of Mr. Forsyth, pending the hearing of Mr. Forsyth's appeal to the High Court?
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§ Sir J. SimonI would remind the right hon. Gentleman that in the case to which he refers the assessment was made in accordance with practice and has been confirmed on appeal. In the circumstances I cannot accept the suggestion made in the question; but in any case in which an assessment is or becomes the subject of appeal, no action will be taken to enforce the assessment pending the decision of the High Court in the case referred to.