§ MR. TALBOT (Oxford University)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that the managers of public elementary schools are charged Income Tax on the value of houses inhabited by the school teachers; whether such managers are debarred by the Board of Inland Revenue from obtaining repayment of Income Tax so paid; and if so, whether the present ruling of the Board of Inland Revenue which precludes the recovery of Income Tax paid by school managers in respect of teachers' houses can be revised.
§ SIR M. HICKS BEACHI understand that, if the master of a public elementary school has an income from all sources exceeding the Income Tax limits, the school residence occupied by him rent free would be liable to be brought into assessment. But it is not easy to explain the law in an answer to a question; and, if the hon. Member has any specific case in which he is interested, 1283 I suggest he should call the attention of the Revenue Board thereto, so that inquiry may be made with the object of seeing whether any mistake has been made by the assessing authorities.