§ Mr. Brookeasked the Chancellor of the Exchequer what was the total amount of Dominion Income Tax relief granted to Income Tax payers in the latest available year.
§ Sir J. AndersonThe tax relief granted for the year 1942–43 (the latest year for which the information is available) was approximately£11,000,000.
§ Sir L. Lyleasked the Financial Secretary to the Treasury the types of employees in respect of whose assessment for Income Tax no sum need be included in respect of the board and lodging they receive, either in their employer's residence or in accommodation he has arranged for them outside his house.
§ Mr. AsshetonThe rule of the Income Tax law is that where an employer undertakes to provide free board and lodging or any other benefit in kind which cannot be converted into cash the value is not income for taxation purposes. This rule is of general application, and is not restricted to particular types of employees. Where a gross salary or wage is payable and the employee is responsible for the cost of his board and lodging the gross remuneration is taxable. I would refer my hon. Friend to the reply given by the Chancellor of the Exchequer on 9th May to the hon. Member for Tamworth (Sir J. Mellor) regarding the position of agricultural workers.