HC Deb 13 March 1882 vol 267 c750
MR. FRASER-MACKINTOSH

asked Mr. Chancellor of the Exchequer, Whether, in view of the admitted losses universally prevailing amongst those engaged in agricultural pursuits, he will take into his favourable consideration the direct relief for one year of agricultural and pastoral tenants from the Property and Income Tax, Schedule B, taking into account that farmers can at present, though in a circuitous and troublesome manner, get back the tax on proof that no income is earned in respect of the occupation of land?

THE CHANCELLOR OF THE EXCHEQUER (Mr. GLADSTONE)

Sir, the Question of the hon. Member, as I understand it, practically amounts to this—whether I am prepared to propose that for a certain period Schedule B should be dispensed with altogether. I cannot undertake to make such a proposition, which would create a revolution in the tax. At present there is power to obtain relief where there are no profits.