HC Deb 23 March 1893 vol 10 c875
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. HIBBERT

The 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.