§ MR. KENNETH BALFOUR (Christchurch)I beg to ask Mr. Chancellor of the Exchequer whether steps can be taken to issue the notices for payment of the landlords' income tax under Schedule A in time to allow the tenant to deduct the amount from the rent payable at Christmas, so as to prevent the tenant 322 from having to pay this tax early in January, although he cannot recover it from the landlord until Lady Day.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.As payment of the tax before 1st January is purely voluntary, there are objections to issuing the Demand Notes much before that date. The demand would in many cases be resented as premature, and still more often be put aside and perhaps overlooked or mislaid before the time came for payment. There is no general complaint as regards the present system, under which the usual practice is for the tenants to pay in January and to recover at Lady Day; and the Board of Inland Revenue do not advise encouraging a change.
§ CAPTAIN NORTON (Newington, W.)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that unusual steps are being taken at present to collect the Income Tax, threats of distraint being issued at this early date to those who have not paid; and whether these steps are being taken by the instructions of the Government.
§ SIR M. HICKS BEACHI do not suppose there has been a year for some time past in which similar allegations of "unusual" stringency have not been made. I can only say that no special instructions have been issued this year in regard to the collection of Income Tax.