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Army Officers (Lodging Allowances)

Volume 236: debated on Wednesday 12 March 1930

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asked the Financial Secretary to the Treasury whether he is aware that Income Tax is deducted from the lodging allowance of married regular officers seconded as adjutants in the Territorial Force, whereas it is not so deducted from officers serving with their unite; and will he take steps towards the removal of this practice?

The deduction of Income Tax to which the hon. and gallant Member refers is in accordance with the general practice under which lodging allowances are treated as taxable in the case of all Army officers holding appointments for a fixed or practically fixed term.