§ 71. Mr. E. L. Mallalieuasked the Chancellor of the Exchequer why clergymen, beneficed and unbeneficed, are taxed under Schedule E, and therefore treated less leniently as regards necessary expenses than doctors, who are taxed under Schedule D.
§ Mr. H. BrookeClergymen and ministers of religion are in general assessed under Schedule E because that is the Schedule which applies to income from an office or employment.