Mr. Graham White:
asked the Financial Secretary to the Treasury whether the provisions of food or refreshments by the occupiers of business premises coming within the terms of the Fire Prevention (Business Premises) No. 2 Order, 1941, debars the fireguards concerned from obtaining relief from Income Tax in respect of the standard subsistence allowances paid to them under that Order?
The general question of the taxation treatment of cash payments to fireguards, including allowances in respect of extra expenses necessarily incurred through doing duty as such outside working hours, was dealt with in my reply of 16th October last, of which I am sending my hon. Friend a copy. The position in a case where subsistence is provided in kind and a cash payment is made depends upon the facts of the particular case, and if my hon. Friend will give me full details of any case he may have in mind, I shall be glad to make inquiries.