§ Mr. Lennox-Boydasked the Secretary of State for War why the lodging allowance of 11s. a day granted to officers on temporary duties after 28 days is subject to Income Tax, while the daily allowance of a greater amount granted for lesser periods is untaxed.
§ Sir S. CrippsThe lodging allowance forms part of the officers' emoluments and as such is liable to Income Tax as was announced in Command 6750. The allowance paid to officers who are serving for short periods away from their station is regarded as a subsistence allowance and as such is not liable to Income Tax.