asked the Chancellor of the Exchequer whether his attention has been called to the anomaly created and the hardships imposed upon a soldier, unable to get barrack accommodation, who has to pay Income Tax on the lodging allowance of 2s. 6d. a day; and if he will consider making some allowance to mitigate what soldiers consider to be a decided grievance.

I would refer my hon. Friend to the reply by my right hon. Friend the Financial Secretary to the Treasury to his question on the subject on 11th July.

Does not my right hon. Friend consider that 2s. 6d. a day for lodging allowance when a soldier, through no fault of his own, cannot get barrack accommodation, is really inadequate if he has to pay Income Tax on top?

If my hon. Friend will look up Command Paper No. 6750 of March, 1946, the whole matter is there set out very fully. What we have aimed to do, and what the House accepted at the time as a reasonable thing to do, was to try to bring the soldier into the same general position as the civilian with regard to both standard payments and Income Tax liability. This is one instance of that.

Will the right hon. Gentleman say whether civil servants have to pay Income Tax on their lodging allowance?

I will certainly look into that.

If the soldiers are worse treated——

If the hon. and gallant Gentleman will put down a Question, I will give him the answer.