§ SIR J. RANKIN (Herefordshire, Leominster)
I beg to ask Mr. Chancellor of the. Exchequer whether, when land tax has been paid by persons whose incomes do not exceed £160 a year by mistake, owing to ignorance of the law, the Board of Inland Revenue refuse to allow repayment of the amount of land tax so paid; and, if this is so, whether he will consider the matter and allow repayment of land tax to be claimed?
§ THE CHANCELLOR OF THE EXCHEQUER
The power of the Board of Inland Revenue to grant relief from the land tax under section 12 of the Finance Act of 1898 is distinctly limited by the terms of the: section to cases where the claim to exemption or abatement of income-tax is established before the land tax is paid. There is no provision in the section for repayment of land tax, and the introduction of a, system for allowing claims for such repayment would largely increase the labour and the cost of applying the concession. If any persons have omitted to claim the benefit of the section during the past year they should take care to apply in good time in future years.