§ Mr. Blenkinsopasked the Secretary to the Treasury to state the values of the lump sums in superannuation benefits for the permanent secretary, assistant secretary, principal, and clerical officer classes of civil servants at salary maxima, and also the values if they had been taxed within the last tax year of work, assuming they had no other source of income, at the 1939, 1st July, 1955, scales, and Royal Commission on Civil Service proposed scales of salary rates, respectively.
§ Mr. H. BrookeTo answer the Question it has been necessary to make certain assumptions. The calculations set out in the following table show the lump sums before and after tax in respect of service for forty years and for twenty years. Tax has been calculated on the assumption that the retiring officer is a married man without dependent children, that retirement takes place on 5th April so that the lump sum is payable in addition to a full year's salary, and that there is no other income. For the figures under the heading "1939 scale" the rates of tax applicable in 1938–39 have been used, and for the remaining columns the rates applicable in 1955–56.