§ SIR JOHN LENG (Dundee)
To ask the Secretary to the Treasury if he will explain why the demand notices for the Property and Income Tax were issued in Scotland in the months of September, October, and November, generally two months earlier than in England; and whether, having regard to the promise made last session by his predecessor, the dates of collection of these taxes will be made the same henceforth in both countries.
(Answered by Mr. Hayes Fisher.) As the facts referred to are somewhat complicated I have caused a Memorandum to be prepared, of which I am sending a copy to the hon. Member; he is at liberty to make any use of it which he desires. He will observe that there is now no ground for the impression that Scotland is more strictly treated than England. The first notice in Scotland is a notice of assessment as well as a 1012 first demand note. Accordingly it is sent out at approximately the same time as the English notice of assessment.