§ MR. JOHNSON-FERGUSON (Leicester, Loughborough)I beg to ask the Chancellor of the Exchequer whether, in the case of land let under lease or agreement since the passing of "The Tithes Act, 1891," in accordance with which the landlord now pays the tithe and the same is included in the amount of the rent, in assessing the annual value for the purpose of the Income Tax, Schedule A, a deduction is to be made equal to the tithes now paid by the landlord?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT,) DerbyThe passing of the Tithes Act, 1891, does not affect the amount of the assessment under Schedule A of the Income Tax Acts. The full annual value, inclusive of tithe, is the measure of the charge on owners of lands, under that Schedule, unless the tithe-owner elects to be directly assessed under Section 32 of the Income Tax Act of 1853, in which case there is a deduction of the Tithe Rent Charge on the assessment of the owner of the land under Schedule A.