§ MR. ALEXANDER CROSS (Glasgow, Camlachie)I beg to ask Mr. Chancellor of the Exchequer whether final notices demanding immediate payment of the income-tax, under threats, were recently issued in Scotland just about the same time that the first reminders of the income-tax were sent out in England; and whether he will give instructions that proceedings shall not be pushed to extremities in Scotland against those whose payments of the tax have been delayed, until the date when the same steps to enforce payment shall be taken against English taxpayers in arrears.
§ MR. ASQUITHThe first day on which the second and third (or final) notices can be issued is the same in both England and Scotland. But it is of course impossible that they should in all cases be issued on the same day. Steps to enforce payment in cases where the tax still remains unpaid are now being taken in both countries. As I have said 464 before, I am anxious to establish equality of treatment between the two countries,; but I think any change ought to be in the direction rather of increased stringency in England than of increased laxity in Scotland.
§ MR. ALEXANDER CROSSI beg to ask Mr. Chancellor of the Exchequer whether the methods of collection of income-tax followed in England are regulated by any Statute or Act of Parliament, or whether they can be recalled or altered by himself; and whether, having regard to the more tardy collection of the tax in England than in Scotland, he will say if this delay in collection arises from the system of collection in England.
§ MR. ASQUITHThe law makes the tax payable both in England and Scotland on or before 1st January in each year. The regulations relating to collection of tax after that date must of necessity be regarded as administrative. The working of the regulations in England and Scotland respectively is at present receiving my careful attention.
§ MR. ALEXANDER CROSSWhen will the House have an opportunity of discussing this matter?
§ MR. ASQUITHI cannot say at the moment.