§ 98 and 99. Sir H. Butcherasked the Chancellor of the Exchequer (1) to give details of the arrangements under which payments to civil servants in respect of subsistence allowance are not charged to Income Tax under Schedule E, the tax factor having been taken into account in determining the amount of the liable allowances; and whether he will publish this information and encourage local authorities and other employers to follow this procedure in making similar payments to persons in their employ;
(2) what considerations apply to payments to civil servants in respect of subsistence allowance whilst on detached duty which vary from the circumstances in the cases of Nagley v. Spilsbury, Evans v. Richardson, and Durbridge v. Sanderson.
§ Mr. PowellThe payment of reasonable subsistence allowances to employees in respect of additional expense incurred while serving temporarily away from their normal station is not regarded as giving rise to tax liability. This applies not only to civil servants, but to employees generally. The lodging allowance referred to in the cases of Nagleyv. Spilsbury and Evans v. Richardson is an 209W allowance paid to members of the Forces in lieu of the provision of accommodation. It is liable to income tax, but in determining its amount the tax factor has been taken into account. The tea money referred to in the case of Sanderson v. Durbidge was paid to an employee serving in his normal place of employment.
§ 100. Sir H. Butcherasked the Chancellor of the Exchequer whether the liability to Income Tax in respect of payments to civil servants for subsistence allowance whilst on detached duty, being emoluments under Schedule E, has yet been tested before the Commissioners or the courts to ascertain whether such receipts are in fact assessable.
§ Mr. PowellNo.
HEAVY WINES OF FOREIGN ORIGIN (I.E. EXCEEDING 25 DEGREES PROOF SPIRIT): CUSTOMS DUTY RATES, NET REVENUE RECEIPTS AND QUANTITIES RETAINED FOR CONSUMPTION, FOR THE YEARS 1937–38 TO 1955–56 — Basic rates of Customs duty per gallon* Net revenue receipts Quantity retained for consumption £ s. d. £'000 Thousand gallons 1937–38 … … 8 0 2,954 7,328 1938–39 … … 8 0 2,928 7,258 1939–40— Up to 27th September, 1939 … … 8 0 3,575 7,180 From 28th September, 1939 … … 12 0 1940–41— Up to 23rd July, 1940 … … 12 0 5,140 6,888 From 24th July, 1940 … … 16 0 1941–42 … … 16 0 2,684 3,352 1942–43— Up to 14th April, 1942 … … 16 0 1,630 1,197 From 15th April, 1942 … … 1 8 0 1943–44— Up to 12th April, 1943 … … 1 8 0 1,321 786 From 13th April, 1943 … … 1 14 0 1944–45 … … 1 14 0 1,379 809 1945–46 … … 1 14 0 2,938 1,726 1946–47 … … 1 14 0 5,665 3,314 1947–48— Up to 12th November, 1947 … … 1 14 0 7,292 3,902 From 13th November, 1947 … … 2 4 0 1948–49— Up to 6th April, 1948 … … 2 4 0 8,533 3,411 From 7th April, 1948 … … 2 10 0 1949–50 … … 2 10 0 10,418 4,146 1950–51 … … 2 10 0 11,501 4,585 1951–52 … … 2 10 0 10,884 4,340 1952–53 … … 2 10 0 10,139 4,043 1953–54 … … 2 10 0 11,362 4,533 1954–55 … … 2 10 0 12,377 4,938 1955–56 … … 2 10 0 12,919 5,156 * NOTE: These rates apply to still wine imported otherwise than in bottles. Higher duties are charged on still wine imported in bottles and on sparkling wine. Additional duties are charged on any heavy wine whose proof spirit content exceeds 42 per cent.