§ Mr. RICHARDSONasked the Chancellor of the Exchequer whether his attention has been called to the case of Mr. A. Duckett, 13, Kimboulton-avenue, Nottingham who, in filling up his return for the income-tax authorities, specifically stated that his income was £180 a year as salary from I. and R. Morley's; that, in the face of this statement, on a mere technical point, they insist on him paying one shilling in the pound; and whether his declaration in this simple case is not sufficient?
§ Mr. HOBHOUSESection 19 (4) of the Finance Act, 1907, requires that claims to relief in respect of earned income must be preferred by September 30th. As Mr. Duckett failed to comply with this requirement his claim to relief could not be admitted.
§ Mr. RICHARDSONMay I ask whether the official must have been aware of the circumstances from the statement, and whether under those circumstances he will allow a remission?
§ Mr. HOBHOUSEThe application must come from the taxpayer, and must be submitted by 30th September. If the application has not been received by that date, it is impossible to deal with it.
§ Mr. CROOKSCan he say whether any person receives a salary without earning it?
§ Mr. RICHARDSONDoes not the hon. Member see it was evidently a technical mistake on the part of Mr. Duckett, and must have been seen by the Inland Revenue authorities; and is the Chancellor of the Exchequer prepared to endorse the action of their own official in taking advantage of a mere technical mistake?
§ Mr. HOBHOUSENo advantage was taken. The Act requires application to be made, and application was not made.
§ Mr. CHIOZZA MONEYCan he say he will apply the same summary methods in the collection of Income Tax charged at a higher rate?
§ Mr. HOBHOUSEA great number of applications from other persons have been equally refused.
§ Mr. CHIOZZA MONEYMay I ask if any person with an income over £2,000 is called upon to make a declaration at all?