HC Deb 01 May 1879 vol 245 cc1497-8

asked Mr. Attorney General, Whether, supposing a tenant farmer can prove to the satisfaction of the Income Tax Commissioners that he has made less profit from his farm than half his rent, he can get an abatement from his income tax; and, if he can show that he has made no profit, he can get entire remission, either by the Act 14 and 15 Vic. c. 12, s. 3, or any other Act?


Sir, the enactments relating to the subject to which the Question refers are contained in the Acts 14 & 15 Vict. c. 12, s. 3, and the Act 16 & 17 Vict. c. 34, s. 46. A tenant farmer can obtain abatement from the Income Tax charged under Schedule B, if he proves to the Income Tax Commissioners, upon appeal, under those enactments, that he has made less profit from his farm than the amount upon which the charge has been made, or entire remission if he proves that he has made no profit from the farm.