§ Mr. Shersbyasked the Chancellor of the Exchequer if he is aware that the provisions of the Finance Act 1974 which require an employee to serve a continuous period of 365 days overseas to gain exemption from United Kingdom income tax are proving to be a disincentive to those who work away from home often in inhospitable and inclement surroundings; and if he will now consider proposing reducing the period to 100 days in order to recognise the efforts of those who serve their country overseas.
§ Mr. Robert SheldonI have noted the hon. Member's suggestion. I would, however, point out that a 25 per cent. deduction will normally be due in respect of foreign earnings, where an employee's period of absence from the United Kingdom is not long enough for exemption from United Kingdom tax to be given.