asked the Parliamentary Secretary to the Admiralty for how long the officers' uniform allowance, for Income Tax purposes, has been fixed at £35 per annum; and whether consideration will be given to raising this amount and the corresponding kit upkeep allowance for ratings to correspond to present prices.

Mr. Dugdale:

The Income Tax rebate to naval officers for the maintenance of their uniform was fixed at £35 in 1917, and was reviewed in 1941. I do not think it would be opportune in present circumstances to reconsider this matter. The rates of kit upkeep allowance for ratings are related to the prices charged for clothing which is available for sale from service stocks. These prices and the rates of allowance are now under review.

Would the Parliamentary Secretary say why he does not think this matter should be gone into now?

Mr. Dugdale:

I think the principal reason is because the kit at present demanded of naval officers is considerably less than the prewar peacetime kit. When the kit comes up to the prewar peacetime kit, it might be possible to reconsider the matter.