HC Deb 18 February 1907 vol 169 cc547-8
MR. McCRAE (Edinburgh, E.)

I beg to ask Mr. Chancellor of the Exchequer whether he can state if ten days notices for the payment of income tax have been issued in London, or in any other town in England, similar to those which have been issued in Scotland; and whether notices threatening legal proceedings if payment is not now made, have been issued in England or in Scotland.

I beg also to ask Mr. Chancellor of the Exchequer whether he can state if notices have been issued in Scotland stating that unless income tax is paid within seven days the matter will be placed in the hands of the sheriff-officer, who will be instructed to recover the amount with costs.


The issue of ten day notices in both England and Scotland commenced on 22nd January. Notices threatening distraint, if payment be not made within seven days, are now in course of issue in both countries. I should add that I am making careful inquiry into the practice which prevails in the two countries, with the object of securing equality of treatment to the taxpayers in both.

MR. C. E. PRICE (Edinburgh, Central)

Has the right hon. Gentleman considered the question of the date of the issue of the first notice?


I have not come to any decision yet. I desire there shall be complete equality between the two countries.

MR. CHIOZZA MONEY (Paddington, N.)

Will the right hon. Gentleman consider whether the collection of income tax might not be facilitated if it were collected half-yearly or even quarterly?


asked for notice.