§ SIR HENRY TYLER (Great Yarmouth)asked Mr. Chancellor of the Exchequer, Whether he has considered the printed circular lately issued by the Board of Inland Revenue, from which it would appear that persons not liable to Income Tax, but compelled to pay it, are not to be permitted to claim repayment until after the 5th April next; and, whether he can see his way to remedy this grievance?
§ THE CHANCELLOR OF THE EXCHEQUER (Lord RANDOLPH CHURCHILL) (Paddington, S.)I have inquired into this matter, and I find the rule laid down in the Circular referred to is necessary. Of course, it is only after the close of the financial year that the claim of any individual to exemption can be examined, for it is only at the end of the year that it can be beyond doubt. As to the second Question of the hon. Member, any alternative to the present system would entail an immense increase of labour on the staff, as the claims to repayment number 118,000. Although I cannot give the hon. Member any assurance that the general operation of the rule can be modified, at the same time, if any exceptional cases arise, I should advise him to communicate directly with the Commissioners of Inland Revenue, and I do not doubt that any recommendation he makes will be carefully attended to.