§ Mr. Denvilleasked the Chancellor of the Exchequer whether he will give a list of the ways in which a man serving in the Forces receives preferential treatment in national or local taxation?
§ Captain CrookshankThe information required is as follows:—
Members of the British Armed Forces receive special treatment in the matter of taxation in the following respects:
Death Duties.—A measure of relief or, in certain cases, exemption from death duties is granted in respect of the estates of persons dying on active service.
Income Tax.—The rules relating to additional assessments for the year preceding the year in which employment or business ceases are relaxed in the case of persons joining the Forces. Persons from overseas who join the Forces, while liable to tax on their service pay, are not charged to tax on income that would not have been liable to tax if they had remained abroad. Exemption from tax is granted in respect of wound and disability pensions and in respect of certain children allowances to widows.
627WStamp Duties.—In certain circumstances Stamp Duties on marriage licences, articles of clerkship and certain other documents are waived.
Customs and Excise Duties.—Naval personnel serving in His Majesty's seagoing ships in commission are entitled to obtain dutiable goods (including tobacco) duty free, and a related concession of a more limited character is available to personnel in certain Naval shore establishments. Members of all the Forces serving abroad can receive or purchase dutiable goods (including tobacco) free of United Kingdom duty, but such goods may be chargeable to local duty abroad. At home certain approved organisations are entitled to distribute duty-free supplies of tobacco among the wounded in hospital.
Motor Vehicle Duties.—Members of the Forces on leave for short periods from service in certain localities and under certain conditions are eligible for the issue, on payment of certain fees, of permits for the temporary use of motor vehicles.