HC Deb 27 January 1902 vol 101 c964

I beg to ask the Secretary to the Treasury, if he will state upon what basis the remuneration of the clerks to the General Commissioners of Income Tax is fixed and the amount of such remuneration paid for the financial year 1900–1901, and whether the functions and duties of these clerks, either in law or practice, are the same as they were when the basis of remuneration was first established; and, as regards the Metropolis, whether, upon the passing of the Metropolis Valuation Act, 1869, or since, any reconsideration of the remuneration of those clerks acting within the Metropolitan area (as defined by that Act) has taken place, in view of the valuation work for Income Tax under Schedule A being transferred by that Act to the several local authorities.


The remuneration of clerks to Commissioners of Taxes is fixed by Section 2 of the Taxes (Regulation of Remuneration) Act, 1892, at a sum not less than the amount paid to the clerk for the year 1890–91, by way of poundage on the basis laid down in the First Schedule to the Taxes Management Act, 1880, in addition to the necessary expenses of his office. The total amount of remuneration (including expenses) paid to clerks to Commissioners in 1900–1, was upwards of £93,000. The duties of clerks to Commissioners are practically the same now as they were when the present basis of remuneration was fixed in 1892. The answer to the last part of the Question, in regard to the Metropolis, is that the remuneration now paid was fixed by the Act of 1892, that is 23 years after the passing of the Metropolis Valuation Act of 1869.