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Volume 932: debated on Thursday 26 May 1977

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asked the Chancellor of the Exchequer what tax is payable on earnings from part-time service in the Royal National Lifeboat Institution.

Lifeboatmen are liable to tax on these earnings at the appropriate rate.

Is the Minister satisfied that the tax system does not operate so as to make any lifeboatman worse off because of part-time wages as is the case to my knowledge with some members of the Ulster Defence Regiment?

Lifeboatmen pay tax on their part-time earnings. I recognise that they have strong feelings about it, but they are not treated any differently from other people who pay tax on part-time earnings.