Written Answers
Air-Raid Precautions (Income Tax)
asked the Chancellor of the Exchequer whether he can now make any statement regarding income-tax allowances in connection with expenditure upon air-raid precautions schemes?
The question of the extent to which expenditure on air-raid precautions may be admissible as a deduction in computing trading profits for Income Tax purposes is primarily one for the respective bodies of Income Tax Commissioners, to be determined in accordance with the provisions of the Income Tax Acts. So far as the Board of Inland Revenue are concerned, the treatment which, in their view, would be appropriate to the various classes of expenditure which a trader might incur is indicated below. It will be appreciated that it is not possible on such a subject-matter to give more than general outlines: the particular application will depend upon the particular facts of different cases.
National Savings Certificates
asked the Chancellor of the Exchequer, whether he will give, at the last convenient date, the amount invested in savings certificates, including in the amount at that date of accrued interest; and the amount applied during the last three years in repaying the principal of the certificates presented for encashment?
The amounts outstanding at 31st March, 1937, were:
| Principal | … | £390,093,525 |
| Accrued Interest | … | £124,000,000 |
| (approximately). |
| 1934–5 | … | … | £28,019,094 |
| 1935–6 | … | … | £27,105,191 |
| 1936–7 | … | … | £27,048,729 |
Smallholdings (Highlands And Islands)
asked the Secretary of State for Scotland, how many applications for small holdings in the Highlands and Islands have been made during the past six years; and how many holdings have been granted during that period?
In the period of six years ending on 31st December, 1937, the number of applications for small holdings made by applicants in the Highlands and Islands was 673; in the same period 316 applicants have been provided with holdings in the area in question.
Royal Navy
Mercantile Officers (Equipment)
asked the First Lord of the Admiralty, whether, in connection with the arrangements which have now been made for the training of mercantile officers in gunnery and naval co-operation work generally, arrangements are being made by the Admiralty to ensure that an adequate supply of anti-aircraft and antisubmarine equipment will be available in the event of necessity at the principal British ports in various parts of the world?
The answer is in the affirmative.
Spain (Observation, Cost)
asked the First Lord of the Admiralty, whether any estimate can be made of the additional cost to the Admiralty up to date of supervising the non-intervention in connection with the Spanish civil war?
I regret that it is not possible to make any useful or even reasonably accurate estimate of the additional cost to the Admiralty of naval observation carried out under the Nonintervention Agreement. A large number of ships were employed on this duty, some of which were specially sent out from the United Kingdom; but the hon. and gallant Member will realise that if there had been no naval observation these ships would have been employed elsewhere on training or other duties. Although a considerable amount of additional steaming and consequent expenditure of fuel and wear and tear were involved, it is not possible to calculate with any precision the extent of the additional commitment involved.
Fleet Air Arm
asked the First Lord of the Admiralty, whether any decision has yet been reached as to whether the additional number of pilots required for the naval air-arm will be drawn from junior naval officers on the active list, from the lower deck, or from the Royal Air Force; and to what extent in each case?
The additional pilots required for the Fleet Air Arm will be drawn from the following sources: