HC Deb 04 May 1900 vol 82 cc761-2
MR. BARTLEY (Islington, N.)

I beg-to ask Mr. Chancellor of the Exchequer what rate of income tax has been charged since the 1st April on incomes for the year ending 31st March, 1900, to those persons who did not pay their income tax demands before 31st March, 1900, and whether the charge is in accordance with the statute.

SIR M. HICKS BEACH

The charge for income tax on incomes for the year ending 31st March (or more correctly 5th April), 1900, will be at the rate of 8d., whether the tax be paid before or after 5th April, 1900. Whether incomes received after 5th April be income for the year ending 5th April, 1900, or for the year ending 5th April, 1901, is a separate question, which has to be decided according to the circumstances in each case.

MR. BARTLEY

Cannot the same rule be applied to the Jamaica Railway debentures?

SIR M. HICKS BEACH

I have already explained that case.