I have been asked by my right hon. Friend to reply to this question. The Navy, Army and Air Force Institutes only came into existence on the 1st January, 1921, and the question of their liability to Income Tax, which is still under consideration, would not arise for any year prior to the year 1920–21. I ought to add that in any case the Board of Inland Revenue would be precluded from disclosing particulars of any Income Tax charge imposed on this or any other taxpayer.
asked the Secretary of State for War whether he will state what is the position of the employés of the Navy, Army, and Air-Institutes in the Irish Free State; whether the Clause in the Irish Treaty protecting those who will be thrown out of employment through the change of Government is applicable to these men and women; whether he is aware that many of them have been serving the troops for years, recently at the peril of their lives; and if he can say what compensation it is proposed to offer them for their loss of employment?
The personnel of the Navy, Army and Air Force Institutes are not Government employés and consequently the Clause in the Irish Treaty to which my Noble Friend refers is not applicable. The question of the position of the employés of the organisation is purely a domestic one affecting the Board of Management and is not one in which the War Office can intervene. I understand, however, that the Board are making arrangements to compensate according to length of service those employés whose services will not be required after the South Irish regiments have been disbanded.