§ Mr. Manderasked the Secretary of State for Foreign Affairs the total annual emoluments paid to all Foreign Office and consular officers, including commercial councillors and secretaries; and to what extent these payments are made free of Income Tax?
§ Mr. ButlerThe information desired by my hon. Friend will be found in the Civil Estimates for 1941; for the Foreign Office in Class II (1) pages 3 to 9; for the Diplomatic Service abroad in Class II (2) pages 14 to 34; for the Consular Service in Class II (2) pages 36 to 59; for the Commercial Diplomatic Service in Class VI (3) pages 49 to 51. Income Tax is payable on the salaries and allowances of all officers employed in this country but is not charged on the frais, foreign,' rent, representation or local allowance of officers employed abroad.