§ SIR HERBERT MAXWELL (Wigton)I beg to ask the Secretary to the Treasury whether it is the case that under 5 & 6 Viet. c. 35, Schedule A, Section 61, power is taken to assess for Income Tax the premises occupied by bon¢ fide officials and servants of hospitals and other charitable institutions, even where such premises form part of the main building, and the salaries of such officials and servants, when exceeding £150 per annum, are separately assessed for Income Tax; whether, in fact, it has been the practice to assess on such premises; and whether he will consider the expediency of providing for their exemption?
§ SIR J. T. HIBBERTThe Act referred to by the hon. Baronet grants allowance of the duties charged, under Schedule A of the Income Tax, on any hospital, &c, in respect of the public buildings and premises belonging to it, and not occupied by any individual officer whose whole assessable income, however arising, amounts to £150. It has been, and is, the practice to limit the charge to the annual value of the premises so occupied, and to let the rest go free, and I do not see any ground for altering that practice.