asked the Chancellor of the Exchequer what factors are taken into account when calculating the amount of tax to be deducted for part-time members of the Ulster Defence Regiment; and whether he will make a statement.

In general, income tax is not deducted from the taxable emoluments of members of the Ulster Defence Regiment. These emoluments are covered by part of the personal allowances due to the individual member and the allowances given against the rest of his income (e.g. in a P.A.Y.E. coding) are correspondingly restricted.