HC Deb 09 July 1896 vol 42 cc1127-8

For the purposes of any claim to exemption, relief, or abatement from income tax, the income arising from the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule B. in the Income Tax Act, 1853, shall be taken to be one third of the annual value thereof under that schedule, except that if any person occupying, either as owner or otherwise, any lands for the purpose of husbandry only, shows at the end of any year to the satisfaction of the General Commissioners of Income Tax, that his profits and gains arising from the occupation of such lands during the year fell short of one-third of the said annual value thereof, the income arising from the occupation shall be taken at the actual amount of such profits and gains, and if the whole of the income tax has been paid, the amount overpaid shall be certified and repaid in manner provided by section one hundred and thirty-three of the Income Tax Act, 1842.

COLONEL KENYON-SLANEY (Shropshire, Newport)

said that one of the great difficulties farmers had in claiming exemption was a difficulty of keeping a form of accounts which would present their case definitely, so as to show those who had to judge whether exemption should be allowed. Would it not be possible for the Chancellor of the Exchequer in conjunction with the President of the Board of Agriculture to issue a simple and easy form of accounts to enable farmers to claim the exemption offered in this clause?


believed that at present, on application at the office of the Surveyor of Income Tax, farmers could obtain forms of accounts setting forth the items of profit and loss on the farm. He would, however, look into the matter.

Clause agreed to.

Clauses 22, 23, and 24 passed without Amendment.

Clause 25,—