HC Deb 22 March 1906 vol 154 c605
MR. FIELD

To ask Mr. Chancellor of the Exchequer whether he will direct the income-tax authorities in Dublin to give a definite answer to the town clerk of Blackrock as to whether the owners or holders of unoccupied furnished houses are liable for income-tax on the same during the periods they happen to be unoccupied and during which period no profit is derived from the same.

(Answered by Mr. Asquith.) The liability to income-tax depends on the precise circumstances of each particular case. In the present instance the applicant has been informed that the question is one which must be determined by the Special Commissioners of Taxes, when they are next on circuit in the district, and that in the meantime payment of the duty assessed will not be demanded.