§ MR. COZENS-HARDY (Norfolk, N.)I beg to ask the Chancellor of the Exchequer whether, since the Tithe Act, 1891, a landowner is entitled to deduct from the tithe rent-charge payable by him to the tithe owner the property tax assessed in respect thereof, and if he is not so entitled, whether property tax is payable by the landowner on the full amount of the rent received by him from the occupier, or only upon such part of the rent as does not represent tithe rent-charge; and how is such part to be ascertained by the occupier?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN,) St. George's, Hanover SquareA landowner is entitled to deduct the Income Tax from the tithe rent-charge payable by him to the tithe owner, provided the amount of such tithe rent-charge is included in the assessments on the occupiers of the lands out of which the tithe rent-charge arises, which will be the case unless the tithe owner has elected to be assessed, and is personally assessed, in respect of his tithe rent-charge. Information as to whether the tithe is included in the assessments of the lands out of which it arises can be obtained on application to the Surveyor of Taxes for the district in which the lands are situate.