HC Deb 20 April 1893 vol 11 cc778-9
MR. HARTLEY (Islington, N.)

I beg to ask the Chancellor of the Exchequer under what Statute, and by what authority, the Income Tax is now being collected, and at what rate in the pound it is being collected, and by what authority that rate was fixed?

SIR J. T. HIBBERT

I am requested by the Chancellor of the Exchequer to state that the Income Tax is collected in the same manner, and under the same authority, as it has been always collected between the date of April 6th and the passing of the Customs and Inland Revenue Bill, and is at the rate in force in the previous year.

MR. BARTLEY

May I ask if it is not the fact that the Customs and Inland Revenue Bill, Clause 3, contains words which distinctly lay it down that the Inland Revenue shall only have authority to charge up to the 6th day of April in each year; where, then, is the authority for collecting Income Tax after that date, unless the Budget Resolutions have been passed?

SIR J. T. HIBBERT

I think that is a question of which Notice should be given.

MR. BARTLEY

Are we to understand that in spite of the Statute the Government are collecting the Income Tax simply because it has been the custom to do it in previous years without statutory authority?

SIR J. T. HIBBERT

If my hon. Friend will put the question down it will be answered.

MR. BARTLEY

I will put it down.