§ MR. C. E. PRICEI beg to ask Mr. Chancellor of the Exchequer what percentage of income tax due for the year ending 31st March, 1906,was unpaid at that date in England, Scotland, and Ireland, respectively; and what percentage of costs had been charged to the taxpayers in each of these countries for non-payment to the same date.
§ MR. ASQUITHThe information asked for is not available, and could only be obtained, and that with difficulty and great labour, by calling for returns from the many thousand collectors by whom the tax is gathered in. An approximate statement could be given of the payments to the Exchequer up to 31st March, 1906, in respect of tax for the year to 5th April, 1906, as collected in England, Scotland, and Ireland, respectively. But this would represent collection only up to about 20th March on an average, and would be very imperfect in certain respects, and misleading in others. The exact amount of tax due for a year to 5th April (not 21st March) is not ascertained until all appeals for the year have been determined; the interval between "collection" and "payment to the Exchequer" varies greatly from a few days 229 to three weeks, according to circumstances; and the amount not "due" until after 31st March is very much greater in England than in Scotland or Ireland (e.g., the tax on the April dividends on consols).
§ MR. ALEXANDER CROSS (Glasgow, Camlachie)Cannot the right hon. Gentleman procure such figures as will satisfy us that the taxpayers in England are treated equally with the Scottish? The impression is that the Scottish taxpayer is dealt with unfairly.
§ MR. ASQUITHI am doing my very best to bring England up to the Scottish standard.
§ *MR. YOUNGER (Ayr Burghs)Why not adopt the Scottish system of collection in England by employing the officers of Inland Revenue?
§ MR. ASQUITHThat is one of the points under consideration.