HC Deb 03 July 1978 vol 953 cc54-5W
Mr. William Clark

asked the Chancellor of the Exchequer whether a bounty given to part-time members of the Ulster Defence Regiment is tax-free; and what other bounties paid from public funds are tax-free.

Mr. Robert Sheldon

Bounties are in general taxable, but a bounty paid to a member of the reserve or auxiliary forces, including the Ulster Defence Regiment, in consideration of his undertaking specified training and attaining a prescribed standard of efficiency is exempt from tax.

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