§ MR. McCRAE (Edinburgh, E.)I beg to ask Mr. Chancellor of the Exchequer whether the recent instructions permitting further delay in the payment of income-tax apply equally to England and Scotland; and if he will grant a Return showing the amounts and percentages of income-tax recovered as at January 31st and February 28th for the years 1903–4 and 1904–5, in continuation of Return 129 (Revenue, Collection of Taxes) of April 19th, 1901.
§ MR. AUSTEN CHAMBERLAINThe recent instructions issued by me, under which the Board of Inland Revenue may, on receiving a definite promise to pay at a reasonably early date, grant delay 1100 where they are satisfied that the concession is required to prevent serious hardship, and is not likely to be abused, apply equally to England and Scotland. With regard to the second part of the hon. Member's Question, I am informed that the Return for which he asks can be given, but that it would not be possible to have it ready until well on in March. I would suggest that the hon. Member should include the year 1902–3 as well as the year 1903–4, as the latter year was exceptional in England and Wales owing to its being one of re-valuation for Schedules A and B.
§ MR. FLYNN (Cork, N.)Will the instructions referred to in this Question also extend to Ireland?
§ MR. AUSTEN CHAMBERLAINThe instructions in the words I have read to the House apply to all parts of the United Kingdom.