§ MR. FELL (Great Yarmouth)
I beg to ask Mr. Chancellor of the Exchequer if he is aware that the Income Tax Departmental Committee of 1905 reported that the raising of the income tax from 8d. in the year 1900 to 1s. 2d. in 1901 increased largely and rapidly the claims for repayment; and if any estimate can be formed from the figures then obtained of the sums which are still overcharged each year to the smaller payers of income tax, owing to the method of deducting the tax from their dividends before they are received and leaving them to get the tax back.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH, Fifeshire, E)
The Board of Inland Revenue have no materials upon which it would be possible to frame an estimate of how many taxpayers, entitled to claim repayment of income tax, fail to make claims, or of the aggregate amount of money involved.