§ MR. CHANNING (Northampton, E.)I beg to ask Mr. Chancellor of the Exchequer whether an inquiry has been instituted, by Departmental Committee or otherwise, into the feasibility of graduation of the Income Tax and of further extension of abatements to small incomes in pursuance of the statements of the right hon. Member for West Bristol on 11th June 1902; and, if so, whether and when the result of such inquiry will be laid before Parliament.
§ MR. TREVELYAN (Yorkshire, W.R., Elland)I beg at the same time to ask Mr. Chancellor of the Exchequer whether he has taken, or intends to take, any steps to appoint the committee of experts to inquire into the practicability of graduating the Income Tax which his predecessor indicated the probability of his appointing during the debate of 11th June of last year.
§ MR. RITCHIEI will answer the two Questions put to me on this subject together. The Questions deal with two points—one, the feasibility of graduation of the Income Tax, which is the point specially referred to in the Question of the hon. Member for the Elland Division of the West Riding of Yorkshire, and the other, the further extension of abatements to small incomes. The latter is merely an extension of the existing principle of abatement, which is a point deserving consideration, but not, 285 I thing, one to be referred to a Committee. No extension which has previously been made has ever been first referred to a Committee. The question of graduation stands in a very different position. It would hardly be possible for the Government to refer it to a Committee without giving ground for the belief that such an enquiry was intended as a prelude to practical changes in out fiscal system such as the hon. Member desires.