§ DR. TANNER (Cork Co., Mid)asked Mr. Chancellor of the Exchequer, Whether the Board of Inland Revenue has refunded the Income Tax (amounting to £583 6s. 8d.) on the sum of £20,000 paid to the Royal University of Ireland by the Irish Land Commission, under section 1 of the Act; whether the same demur was made last year; and, why such demur has been made?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)The Inland Revenue has refused repayment of the Income Tax for 1886–7 on the sum of £20,000 paid to the Royal University of Ireland 1830 by the Land Commission. The reason for such refusal, which was made for the first time last year, is that the Courts have decided that the clauses in the Income Tax Acts, on which the Royal University bases its claim for repayment, do not cover funds devoted to educational purposes, but apply only to funds devoted to the relief of the poor. The Inland Revenue is, of course, bound by this decision.