HC Deb 13 May 1907 vol 174 c631
MR. FELL (Great Yarmouth)

I beg to ask Mr. Chancellor of the Exchequer if the increase in the amount of income-tax refunded, under the previsions of Section 133 of the Act of 1842, during the years 1904, 1905, and 1906, is owing to larger decreases during those years in the profits liable to income-tax, or to a larger number of income-tax payers becoming acquainted with, and taking advantage of, the provisions for repayment under this section.


The increase is mainly due to a fall in profits of coal from the abnormally high returns obtained in the years 1899–1900. The increased activity of repayment agents has also contributed, in all probability, to some extent.