§ Mr. Martyn JonesTo ask the Chancellor of the Exchequer if he will introduce legislation to remove the liability to tax of gratuities for retiring postmasters; and if he will make a statement.
§ Mr. Norman LamontI assume that the hon. Member has in mind sub-postmasters rather than postmasters. The gratuity received by sub-postmasters when they retire is taxable because it forms part of their pay.