§ Mr. R. Morganasked the Chancellor of the Exchequer whether, as all employers have to deduct Income Tax from the 1406W salaries of their employees, householders are expected to deduct Income Tax from domestic servants who are receiving wages above the Income Tax limit?
§ Sir K. WoodUnder the regulations governing the deduction of Income Tax from salaries and wages any employer may be required to deduct tax from his employees' pay, and a householder who receives a notification from the collector of taxes requiring him to deduct tax from the wages of a domestic servant employed by him is under a statutory obligation to deduct the tax in accordance with the notification. Tax is not deductible unless the employer has been specifically required to make the deduction.