HC Deb 04 July 1879 vol 247 c1418

asked Mr. Chancellor of the Exchequer, Whether, seeing that the landlord is hound under a penalty of £50 to allow the deduction from his rent of the Income Tax, chargeable under Schedule A, the receipt to be produced as vouchers will convey the needful information as to the identity of the property, the sum at which it is assessed and the ratio of assessment; and, if such information is not given in the receipt, how is it to be obtained?


, in reply, reminded his right hon. Friend that the Income Tax had now been in force, in its present shape, for a considerable number of years, and ho believed no question or debate had ever arisen as to a difficulty on this point. The landlord was bound to allow to his tenant a deduction of Income Tax with regard to rent, not upon amount of assessment, but upon the rent. Well, as the rent was known to the tenant, and was known to the landlord, there could be no need to tell the landlord what his rent was. As to identifying the property, a landlord could not have much difficulty in satisfying himself on that point. With regard to the ratio of assessment, that also was a matter of such notoriety that there could be no difficulty in identifying the sum at which a property was assessed.