§ 4. Mr. Gammansasked the Minister of Education if any special allowance will be made to those teachers who have been selected to go to the U.S.A. for a year in view of the high cost of living there; and if any arrangements have been made whereby they will not be eligible for British Income Tax during that period.
§ Miss WilkinsonNo special allowance will be made this year to teachers who have been selected for interchange, but I have promised to consider this question further with reference to future years. As regards the second part of the Question, I understand that the teachers will remain liable to United Kingdom Income Tax, but that Article XVIII of the Double Taxation Convention which was signed last year [Cmd. 6624] provides for exemption from American tax on the teachers' pay in such cases.