HC Deb 27 May 1892 vol 5 cc110-2

THIRD READING.

Order for Third Reading read.

Motion made, and Question proposed, "That the Bill be now read the third time."

(6.51.) DR. CLARK (Caithness)

I regret that the Government have not seen fit to deal with the question of differential Income Tax, but if they would give us some statement that they will be prepared in future Budgets to consider the question we might allow this Bill to pass now. When the matter was discussed early this morning objection was taken to the form of the Amendment proposed, and not to the principle; and perhaps the Government will now tell us they will be prepared to introduce some relief for smaller industrial incomes. We owe it to the initiative of the late Sir Stafford Northcote that some differential treatment was introduced, and I hope we may have an assurance that there is no objection to the further application of the principle.

(6.52.) THE FIRST LORD OF THE TREASURY (Mr. A. J. BALFOUR,) Manchester, E.

I am sure my right hon. Friend the Chancellor of the Exchequer will, when framing his next Budget, give careful consideration to the views expressed and arguments used by hon. Members in the recent discussion.

DR. TANNER

Without wishing to go back on last night's discussion upon the tax on industrial incomes, I would ask the Chancellor of the Exchequer to give countenance to the principle of a rebate upon professional incomes, and I have particularly in mind that profession to which I have the honour to belong. As a matter of fact, no professional men do more work for nothing than do medical men. Here in the City of London there is more medical work without payment than most people are aware of, and the same thing is true of Edinburgh. From the necessities of the case their incomes must vary very considerably, and I, speaking from a certain amount of experience, assert that inquiry would show that no profession or trade is more harshly treated under the incidence of the Income Tax than is the medical profession. I seize the opportunity to make these few crude and hasty remarks in the hope that they may induce some little consideration in the future.

*MR. MORTON

I do not desire to stop the Third Reading of this Bill now, but I take the opportunity of complaining of the way in which it has been forced through the House. We were told we should have the opportunity of discussing the incidence of the Income Tax and the House Duty; but, as a matter of fact, that discussion was only entered upon after twelve o'clock, and proper opportunity for discussion cannot be said to have been given. So I gather; for I did not take the trouble to attend, as I did not think it was the fitting time for such a discussion. I am sorry the Government have not availed themselves of the opportunity of doing something to show they have some sympathy for those who work for small and precarious incomes. The pledges given by the Chancellor of the Exchequer that full opportunity should be afforded to discuss his Budget Resolutions have been broken, and I am very sorry this should have been so.

Question put, and agreed to.

Bill read the third time, and passed.