§ MR. LOCKWOOD (York)asked Mr. Chancellor of the Exchequer, If his attention has been called to the action of the Income Tax Commissioners, who have refused to allow exemption in the payment of Income Tax to certain Charitable Educational Institutions, which Institutions have formerly been allowed such exemption; whether such alteration is in accordance with the opinion of the Legal Advisers of the Department; and, whether, having regard to the fact that Public Schools, such as Eton, are exempted from the payment of Income Tax, he is prepared to recommend to the Income Tax Commissioners that the exemption formerly allowed to all Charitable Educational Institutions be continued, and thus accord the same privilege to the Schools or Colleges of the poorer classes as is enjoyed by those of the richer?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)The action of the Special Commissioners of Income Tax in refusing to allow the exemption in question is in accordance, not only with the opinion of the Legal Advisers of the Department, but also with a recent judicial decision. The statutory exemption granted to public schools under Schedule A of the Income Tax Acts is not restricted to the schools of the richer classes, but is enjoyed by all public schools of all classes alike.