asked the Financial Secretary to the Treasury why R.A.F. personnel drawing cash in lieu of food lodging, lighting and rations have to pay Income Tax on all these allowances with the exception of that for rations; and why they are not all exempt.

This matter was explained in the White Paper on the post war pay code (Cmd. 6750): Ration allowance was exempted from tax by Section 30 of the Finance Act, 1946; but the composite lodging allowance, which I assume the hon. and gallant Member has in mind, is liable to tax as part of the recipient's emoluments.