§ MR. A. H. E. ALLHUSEN (Salisbury)I beg to ask the Secretary to the Treasury, in the case of an application for repayment of income tax on a life insurance premium, whether the Commissioners are bound to refund the tax on production by the applicant of the receipt for the annual premium; and whether they are entitled to insist on the production of vouchers for the payment of income tax on the whole of the applicant's income, as the condition on which the claim will be recognised by them?
§ MR. HANBURYThe Commissioners are not bound to refund the tax on production of the receipt for the annual premium. The law provides that no such 978 repayment shall be made in respect of any annual premium beyond one-sixth part of the whole amount of the income on which the claimant is chargeable under the Income Tax Acts. The claimant must, therefore, satisfy the Commissioners that he has paid, and borne, tax on an income at least six times the amount of the premium in respect of which he claims.