Skip to main content

Lodging Allowance (Income Tax)

Volume 360: debated on Thursday 9 May 1940

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the First Lord of the Admiralty whether it is with his knowledge and approval that Income Tax is deducted prior to payment of lodging allowance to officers and ratings of the Royal Navy, many of whom have to maintain homes and families at a considerable distance from their base?

My hon. Friend will appreciate that this question depends on the interpretation of Income Tax Statutory Schedules and is, therefore, not entirely within Admiralty discretion, but under existing practice officers and men of the Royal Navy are liable to Income Tax on lodging allowance only if that emolument is drawn in respect of an appointment, which is for a fixed, or practically fixed, term.