asked the Secretary of State for War what is the approximate amount per month by which lieutenants, captains, majors, lieutenant - colonels, colonels, major-generals, warrant officers and staff-sergeants will be worse off due to the introduction of taxation of allowances; and whether he will cause this grievance to be remedied at the earliest possible moment.

There are many possible variations, but, in the case of the married man with a wife and one child, (a) as the extreme case, living with his family not in quarters, and (b) separated from his family and living in barracks, the approximate monthly differences, assuming no change in circumstances, in total net emoluments at the present time as compared with June, 1946, before the introduction of the new pay code are as follow:

	(a)	(b)
	£	£
Major-General	− 3	+ 17
Colonel	+ 1	+ 10
Lieut.-Colonel (in command)	0	+ 5
Lieut.-Colonel (not in command)	− 1	+ 4
Major	− 1	+ 5
Captain	+ 4	+ 8
Lieutenant	+ 2	+ 6
Warrant Officer I	+ 1	+ 1
Warrant Officer II	+ 4	+ 4
Staff Sergeant	+ 4	+ 4

The officers and other ranks concerned are assumed to have been drawing, and to be drawing, the basic pay of the rank under each code, with war excess under the new code where appropriate. Officers living with their families are assumed to have been drawing servant allowance under the old code, and war service increments have been taken as having been in issue at the following daily rates:

	s.	d.
Lieut.-Colonels and Majors	6	0
Captains	4	6
Lieutenants	3	0
Warrant Officers	3	o
Staff-Sergeants	1	6