Miss Wardasked the Chancellor of the Exchequer why allowances paid to nurses in the Civil Nursing Reserve in lieu of free board and lodging are subjected to Income Tax when other allowances paid by the Treasury to other sections of the community in the interest of the war effort are tax free?
§ Sir K. WoodThe cash allowances to which my hon. Friend refers are payments towards the nurses' ordinary living expenses and are assessable to tax as part of their emoluments. This treatment is in accord with the general practice in relation to cash allowances paid to civil employees in lieu of free board and lodgings.