HC Deb 28 November 1985 vol 87 cc658-9W
17. Sir David Price

asked the Chancellor of the Exchequer why the Inland Revenue has decided that bounty payments for long service for retained firemen on the completion of 10, 15, 20, 25, 30 and 35 years of qualifying service should be taxable, when comparable bounty payments to members of the Territorial Army Volunteer Reserve are free of tax.

Mr. Moore

If a retained fireman or any other employee receives a bounty payment, it is part of the income from his employment and taxed accordingly. Exceptionally, the training bounty paid to members of the Territorial Army Volunteer Reserve is exempted from tax by legislation introduced in 1947.