§ MR. A. M. BROOKFIELD (Sussex, Rye)I beg to ask Mr. Chancellor of the Exchequer, whether an owner occupying his own land, who presents properly prepared and audited accounts showing a loss instead of a profit on such land, is entitled to demand relief from Income Tax, under Schedule A, before making payment, or whether he must in every case make payment first and seek for repayment or redress afterwards.
§ SIR W. HARCOURTBy Section 23 of 53 and 54 Vic., cap. 8, a person occupying lands for the purposes of husbandry only who sustains a loss from such occupation can appeal within six months after the year of assessment to the General Commissioners of Income-Tax for his district, for an adjustment of his liability by reference to the loss and to the aggregate amount of his income for that year, estimated according to the several rules and directions of the Income Tax Acts, which would, of course, include his property assessed under Schedule A. Such a claim would be adjusted by way of repayment only.
§ SIR M. E. HICKS-BEACH (Bristol, W.)asked whether the right hon. Gentleman would make inquiries with reference to the delay of repayment, of which he was assured that many complaints might be made by persons who claimed?
§ SIR W. HARCOURTNo doubt the remissions that were granted in the Budget last year have given rise to a much larger number of claims for repayment than existed before, and the pressure on the department is naturally very great. But I will take care to inquire and to urge that as little delay as possible may arise in respect of those claims.