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Income Tax

Volume 480: debated on Tuesday 14 November 1950

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asked the Chancellor of the Exchequer if he is aware of the fact that the Pay-As-You-Earn rebate system tends to facilitate unofficial strikes; and whether he will institute an inquiry with a view to modifying the system so that its harmful effects are removed without interfering with the rights of the worker.

In view of the setting up of a Royal Commission on the Taxation of Profits and Income, I see no need for any special inquiry.


asked the Chancellor of the Exchequer why he permitted the Commissioner of the Metropolitan Police to offer on 11th August last a reward of 30s., free of tax, for the introduction of each new recruit; and under what circumstances do his regulations allow rewards to be offered free of liability for tax.

These rewards, which do not accrue to the police officer by virtue of the performance of the duties of his employment, are not taxable under Income Tax law.


asked the Chancellor of the Exchequer whether he is aware that some claims for relief from Income Tax on account of hotel or restaurant expenses are being supported by bogus receipted bills; and what action he is taking in this matter.

I have seen Press reports to this effect, and I take this opportunity to point out that anyone who produced a false bill as evidence would be guilty of fraud and liable to heavy punishment.