HC Deb 23 May 1895 vol 34 c119
MR. JOHN BURNS (Battersea)

I beg to ask the Chancellor of the Exchequer, has a tenant who carries out repairs a right to deduct income tax from the full amount of rent payable to his landlord, although he may have only paid income tax on the balance of the full amount of rent after the reduction of one-sixth part thereof under Section 35 of the Finance Act, 1894?


The answer to this question is in the negative. Section 40 of the Income Tax Act, 1853, provides that no tenant chargeable under Schedule "A" shall be allowed to deduct from his rent a greater sum than the amount of the duty actually paid by him.