HC Deb 30 April 1896 vol 40 cc211-2

I beg to ask Mr. Chancellor of the Exchequer, whether he would lay upon the Table of the House a copy of the Memorial of the Council of the Royal Colonial Institute, recently received by him, on the subject of Income Tax levied in the Colonies?


The Memorial is at present under Departmental consideration, and, if my hon. Friend will allow me, I would rather defer answering his Question till I have been able to fully consider the Question and come to a decision. I will then communicate with him on the subject.

MR. W. T. HOWELL (Denbigh Boroughs)

I beg to ask Mr. Chancellor of the Exchequer, whether retired Australian civil servants resident in this country, and receiving pensions for service from an Australian colony, are liable to pay Income Tax upon such pensions to the Home Government as well as to the colony by which they are paid; and, if so, whether he can see his way to a remission of the tax in such cases?


Under the Income Tax Acts, any person resident in this country is liable to Income Tax on income remitted from abroad, without reference to any tax which it may have borne in the country from which it comes. The position of persons whose income is remitted to them from a British colony in which it has already borne Income Tax is at present under consideration in connection with a memorial presented by the Royal Colonial Institute.