§ MR. BAIRD (Glasgow, Central)I beg to ask the Chancellor of the Exchequer whether his attention has been called to the memorial of the Association of House Factors and Property Agents in Glasgow, pointing out the inconvenience caused by the assessment under Schedule A of the Income Tax Act being collected from occupiers of houses under the value of £10, and such assessment being thereafter deducted from the rent. And whether he will amend the Finance Bill so as to enable landlords of such houses to pay the assessment direct?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.As the law is at present, the Income Tax Schedule A on houses under the value of £10 is assessed on the landlord and not on the occupier. The memorial mentioned by the honourable Member refers to houses over £10 in value, and I shall be prepared to consider an Amendment intended to effect the change in the law which the memorialists desire.