§ Mr. Lewisasked the Chancellor of the Exchequer on what date, under Rule 8 of the Rules applicable to Schedule E as laid down in the Ninth Schedule to the Income Tax Act, 1952, the Treasury fixed the sum for Members of Parliament as representing a fair equivalent of the average annual amount necessarily incurred in the performance of their duties; what was the amount allowed; and if he will publish in HANSARD a list showing to what extent, and at what dates this amount has varied since its inception.
§ Mr. R. A. ButlerThe sum was fixed by the Treasury on 23rd October, 1913, in the amount of £100 under Section 3. Finance Act, 1913, the terms of which were similar to those of the provision which the hon. Member mentions. No subsequent change has taken place in the sum fixed; a Member who necessarily expends more in the performance of his duties than the amount of the fixed sum 137W is, and always has been, entitled under the ordinary provisions of the law to have the amount of his actual expenditure deducted in computing his Income Tax liability.