§ COLONEL MCCALMONT (Antrim, E.)
To ask the Secretary to the Treasury whether property tax is charged on the residences of the clergy of all denominations in Ireland; if not, what exceptions are made, and what is the reason for such charge not being made.
(Answered by Mr. Victor Cavendish.) Property tax is assessed on the residences of the clergy of all denominations in Ireland. No exceptions are made to this assessment, but the Schedule A assessment is discharged (except in so far as it covers any head rent or other annual charge from which, the income-tax can be deducted) in those cases where the residence is occupied rent free, and without the power of letting, by a clergyman or minister whose total income, exclusive 57 of the annual value of the house, does not exceed £160 per annum.