HC Deb 12 March 1897 vol 47 cc570-1
MR. J. S. GILLIAT (Lancashire, Widnes)

I beg to ask the Chancellor of the Exchequer whether, with regard to parishes transferred from one county to another under the Local Government Act of 1888, it is the fact that the Board of Inland Revenue have no power to transfer these parishes for Income Tax and Land Tax purposes into the tax divisions of the county in which they have been thus included; and whether, if this be the case, the Chancellor of the Exchequer will consider if he can introduce a Bill to remove the anomaly under which owners of property in such parishes suffer by having to pay Income Tax in the divisions of counties to which they no longer belong?


The Board of Inland Revenue have power to assign a parish or place, which is detached from the main body of the county to which it belongs, to a division of the county which adjoins or is near to it, for the purposes of Land Tax and Income Tax. But the fact that a parish is transferred under the Local Government Act of 1888 from one administrative county to another does not of itself give the Board power to make a corresponding transfer for Land Tax and Income Tax purposes. It might for some purposes be desirable that the boundaries of tax divisions should coincide with county boundaries, but I am not aware of any case in which the individual taxpayer suffers by this want of uniformity.