MR. GORSTasked Mr. Chancellor of the Exchequer, Whether Income Tax is levied upon landowners in Ireland in respect of rents which have never been received, but are compulsorily remitted under the provisions of the Arrears Act; and, if so, what measures Her Majest3''s Government propose to take for the remedy of so obvious an injustice?
THE CHANCELLOR OF THE EXCHEQUER (Mr. CHIDERS)No, Sir; the demand for Income Tax on agricultural land in Ireland is specially restricted to the actual rents received by landlords, and this rule applies equally to rents judicially reduced and to rents which have not formed the subject of any application to the Court. A Circular to 1718 this effect was issued in 1881, and again last year.