§ 44. Mr. MITCHESONasked the Chancellor of the Exchequer what is the amount of rewards paid during the current financial year to persons giving information to the Commissioners of Inland Revenue as to other taxpayers' incomes; and whether, in view of the hardship which may be caused to innocent persons in rebutting such information when incorrect, he will take steps to stop the practice of rewarding such informers?
Mr. CHAMBERLAINThe total amount of the rewards paid by the Commissioners of Inland Revenue during the current financial year is £1,050. These rewards are granted under statutory powers, conferred by Section 32 of the Inland Revenue Regulation Act, 1890. In my view there is no sufficient reason for making any change in the law in this matter.
§ 53. Mr. CONANTasked the Financial Secretary to the Treasury the rules which govern the granting of relief from Schedule A taxation on rents remitted on account of agricultural depression?
§ Major ELLIOTA landlord who, owing either to agricultural depression generally or to the farming difficulties of a particular tenant, grants a temporary remission of the whole or part of the rent of land used for farming, without any consideration therefor, is in the ordinary way granted a relief for Income Tax purposes. Relief is given by way of an allowance from the Schedule A assessment and, in the absence of special circumstances, is measured by the tax on the amount of rent actually remitted.
§ Mr. CONANTWill my right hon. Friend consider the extension of this concession to cottages in agricultural districts as well as to land where rents are remitted?
§ Major ELLIOTI should require notice of that question.