§ MR. CROMBIE (Kincardineshire)I beg to ask Mr. Chancellor of the Exchequer whether the Inland Revenue officers (Excisemen) are being employed to collect the arrears of income-tax in Scotland; and whether this is also being done in England and Wales.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBERLAIN,) Worcestershire, E.In Scotland practically the whole of the income-tax is collected by Inland Revenue officers. In England and Wales, Inland Revenue officers are employed for the collection only in certain of the urban districts, and only for tax under Schedules D. and E. Wherever the collection is entrusted to Inland Revenue officers, those officers are employed to collect arrears as well as the rest of the tax.
In reply to a further Question, the right hon. Gentleman said the nomination of collectors rested in England mainly with the District Commissioners, and it only fell to the Inland Revenue when they failed to nominate or nominated one who could not give security.
§ MR. MCCRAE (Edinburgh, E.)Is it not the case that only within the last two years this practice has been adopted in Scotland?
§ MR. AUSTEN CHAMBERLAINI do not know whether the hon. Gentleman has personal experience of the practice more than two years back. I understand it has been the practice for many years, but if a Question is put down I will inquire.