Skip to main content

Merchant Navy (Income Tax)

Volume 437: debated on Tuesday 6 May 1947

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

52-3-4.

asked the Chancellor of the Exchequer (1) whether officers and men of the Merchant Navy at sea are given code numbers for Pay As You Earn; or how are the assessments made;

(2) whether officers and men of the Merchant Navy are granted allowances for Income Tax purposes in respect of payments made by them for superannuation, life insurance and mortgages;

(3) whether officers and men of the Merchant Navy are granted any allowances for Income Tax purposes in respect of payments made by them for uniforms.

Seamen are given code numbers under P.A.Y.E.; they are entitled to an allowance for the upkeep of their uniforms, and to the same allowance as other taxpayers for superannuation and the other items mentioned by my hon Friend.

Does the code number apply to seamen actually at sea also, or is it only for those on land?