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Diplomatic Service (Income Tax)

Volume 154: debated on Tuesday 23 May 1922

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asked the Chancellor of the Exchequer whether, seeing that representatives of British institutions and firms who spend their lives abroad receive their salaries without deduction of Income Tax, he can see his way to afford the same privilege to members of the British Diplomatic Service during the periods when their work entails of necessity lengthy residence in foreign lands?

The emoluments of an office, which are payable out of the public revenue of the United Kingdom, are chargeable with Income Tax, whether the duties of the office are performed within the United Kingdom or not, and I cannot see my way to restrict the scope of the Income Tax charge in the manner suggested by my hon. Friend.