§ Mr. PATRICK WHITEasked what was the taxable capacity of Ireland as compared to Great Britain according to the findings of the Financial Relations Commission; whether in the Finance Bill at present before this House he took them as an equitable basis for the bringing of future taxes upon the two countries; and if not, will he accept such modifications 1013 as will bring Ireland's contribution into harmony with her fair quota as laid down by that Commission?
§ Mr. HOBHOUSEThe general Report, signed by?1 of the?3 members of the Financial Relations Commission, states that "whilst the actual tax revenue of Ireland is about one-eleventh of that of Great Britain, the relative taxable capacity of Ireland is very much smaller, and is not estimated by any of us as exceeding one-twentieth." The separate Reports of different groups of members show, however, that there was no general consensus of opinion how relative taxable capacity should be ascertained, and I do not think it would be possible to found, either on the conjectural opinion I have quoted from the general Report or on any material which could be extracted from the special Reports, any precise rule to apply to the actual adjustment of taxation. I may, however, point out that, as stated in a reply he gave to a question by the hon. Member for East Tyrone on 3rd May last, my right hon. Friend estimates that the contribution of Ireland to the taxes proposed in the Budget will not exceed £640,000, as against £13,560,000 estimated to be contributed by Great Britain—a proportion of something less than one-twentieth.
§ Mr. R. DUNCAN (Lanark, Govan)May I ask the right hon. Gentleman if, in estimating the taxable capacity of Ireland, production for export is one of the things included?
§ Mr. HOBHOUSEIf the hon. Gentleman will put that question down I will consider it.