HC Deb 03 April 1905 vol 144 c144
MR. THOMAS O'DONNELL

I beg to ask Mr. Chancellor of the Exchequer why it is that the tenants on the Trant Foley Estate, Tralee, county Kerry, have been asked to pay arrears of income-tax due by the landlord during the past six years; and whether tenants who are unable to pay this landlord debt will have their goods seized.

MR. VICTOR CAVENDISH

As the arrears of income-tax on the Trant Foley Estate accrued partly whilst it was in the hands of a trustee and partly after it passed into the legal possession of the present owner, it was deemed advisable to recover the tax from the occupiers of the assessed properties as provided by the 17th Section of the Income-Tax Act of 1853. The tax so recovered can be deducted by the tenants from their next payment of rent. Twelve out of the fourteen tenants applied to have already paid the tax claimed from them. In no case has it been found necessary to recover by distress.

MR. THOMAS O'DONNELL

Will tenants unable to pay have their goods seized?

MR. VICTOR CAVENDISH

I understand we have only applied to fourteen. Twelve have already paid, one will do so in a short time, and only one has not answered.

MR. THOMAS O'DONNELL

Why not compel the landlord to pay?

MR. VICTOR CAVENDISH

I believe there are legal difficulties, but steps have been taken by which he will have to pay in the long run.