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Income Tax

Volume 499: debated on Tuesday 22 April 1952

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asked the Chancellor of the Exchequer to what extent, under his Regulations, employees whose lunches are provided free by their employers are liable to be assessed to Income Tax on the value thereof.

An employee is not normally chargeable with Income Tax in respect of lunches provided free by his employer, but in certain circumstances liability might arise under the special provisions of Chapter II of Part VI, Income Tax Act, 1952, relating to directors and highly-paid employees.


asked the Chancellor of the Exchequer what saving in administrative manpower has resulted from his Income Tax changes which have relieved 2,000,000 people of small incomes from liability to tax.

The changes do not begin to operate until after 7th June next. In the meantime, all the present staff is required for the necessary work of revising P.A.Y.E. code numbers. That is all I can say at present.


asked the Chancellor of the Exchequer if he will introduce legislation to exempt from Income Tax the offerings made to incumbents on Easter Sunday.

I much regret that I cannot see my way to propose legislation relieving Easter offerings from the ordinary operation of the Income Tax law.