§ Mr. Denvilleasked the Financial Secretary to the Treasury whether he will consider remission of tax in the case of policemen who are assessed on allowances paid in lieu of free quarters in police houses or barracks?
§ Captain CrookshankI am afraid that I cannot see my way to accept my hon. Friend's suggestion. The cash allowance in question forms part of the emoluments, and the Income Tax law does not allow any remission of tax by reason of the fact that a part of a taxpayer's emoluments may be referable to the necessity of the taxpayer to provide himself with a residence.