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Unpaid Services (Expenses)

Volume 467: debated on Tuesday 12 July 1949

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asked the Chancellor of the Exchequer if his regulations permit private individuals performing unpaid services for the Government to deduct any expenses necessarily and exclusively incurred in the performance of these services from other sources of personal income.

No, Sir. I should add that individuals who undertake unpaid work for the Government can claim reimbursement of their out-of-pocket expenses in accordance with the scale laid down for unpaid members of Royal Commissions and Government Committees.

Are the right hon. and learned Gentleman's regulations adhered to in this matter?


asked the Chancellor of the Exchequer whether members of the Committee on Resale Prices Maintenance will, for taxation purposes, be permitted to charge personal expenses incurred in connection with this Committee against other sources of income.

I cannot answer Questions relating to the tax liability of particular individuals.