§ Mr. LONSDALE (Armagh, Mid.)To ask Mr. Chancellor of the Exchequer whether he is aware that the income-tax authorities have deducted a sum of 7s. from an annual charitable endowment fund of £7, which is devoted to the upkeep of Kilfenora Cathedral Church, County Clare; and whether he will consider the desirability of relieving such funds from the payment of income-tax.
(Answered by Mr. Lloyd-George.) I am informed that there is no specific charitable endowment fund devoted to the upkeep of Kilfenora Cathedral Church. The payment in question was made by the Representative Body of the Church of Ireland out of the diocesan general fund of Killaloe and Kilfenora diocese on the requisition of that diocese. As there was nothing on the requisition to show that the payment was not remuneration the amount was departmentally assessed to income-tax under Schedule E. by the assessor of the representative body. If the diocesan authorities, when requiring similar payments to be made in future, will enter in their requisitions the object to which the money is to be applied, care will be taken by the assessor to make the payment in full without, deduction of income-tax.