§ SIR JOSEPH M'KENNAasked the Secretary to the Treasury, in respect to the statistical abstract for the United Kingdom, issued last year, which returns £9,980,587, as the gross amount of occupation interests in Ireland for the year 1880, whether that amount has been computed on the same principle as that applied to show the sums in same abstract for England and Scotland, amounting together under Schedule B to £59,402,479?
§ MR. COURTNEYSir, the amounts stated in the statistical abstract are calculated upon the same principle; but the hon. Member is aware that the owner in England is assessed under Schedule A upon the estimated value; in Ireland the owner is assessed upon Griffith's valuation. The occupying farmer in England is assessed under Schedule B upon half the actual rent paid; in Ireland upon one-third of Griffith's valuation. I think it right to add that mainly in consequence of the 1136 exemption of incomes under £150 the net assessment charged with Income Tax under Schedule B in Ireland is only £2,722,000, as against the gross assessment of £9,980,587, as stated in the Question.