§ SIR JOHN COLOMB (Great Yarmouth)
To ask Mr. Chancellor of the Exchequer whether he can state when, in the case of an agreement having been executed between landlord and tenant for the sale of a holding under the Irish Land Act, 1903, and a sum of money added to the selling price of the holding in respect of arrears of rent, the income-tax authorities are entitled to demand payment of income-tax at current or other rate on such arrears before the vendor receives† See (4) Debates cxli., 1321.203 same through the Estates Commissioners on the allocation of the purchase money.
(Answered by Mr. Austen Chamberlain.) Since the year 1881 it has been the practice in Ireland under Treasury sanction, continued from year to year, to accept income-tax from the landlords of agricultural lands on the actual rents received from time to time instead of on the full amount assessed under Schedule A. The Board of Inland Revenue will adopt the same practice in regard to arrears of rent paid under the Irish Land Act, 1903. They have, in fact, arranged with the Irish Land Commissioners to furnish the Comptroller in Dublin with statements of such arrears as and when paid, so that application for the duty may be made at or soon after the time of payment.