HC Deb 18 April 1911 vol 24 cc612-5
Sir FREDERICK BANBURY

asked the Secretary to the Treasury if he can state the amount of Income Tax (including Super-tax and Schedules A and D) uncollected on 31st March; also the percentage of Income Tax of every description uncollected on 31st March, 1905. 31st March, 1906, and 31st March, 1911?

Mr. HOBHOUSE

The amount of Income Tax uncollected on the 31st ultimo cannot be given even approximately at present. The percentages of tax uncollected on the 31st March, 1905 and 1906, could be given, but would involve some considerable research, and as the corresponding figure for 31st March, 1911, is not available the hon. Baronet will probably not think it worth while to have the figures for the earlier years worked out.

Sir F. BANBURY

May I ask the right hon. Gentleman whether he will kindly give me an answer to those questions on which he has information, and to which he can give a reply; and may I also ask how it is that it is unknown what portion of the Income Tax is collected, provided that demand notes have been sent in regarding the payment of the money?

Mr. HOBHOUSE

I may explain that Income Tax, both in its assessment and its collection, is exclusively a local tax. Thousands of persons are concerned in the assessment, and collection, and it is impossible until somewhere about the end of June next to make even an approximate guess at what is the amount of Income Tax outstanding, and before it can be stated with absolute accuracy more than a year will have to elapse.

Mr. YOUNGER

May I ask whether the right hon. Gentleman is aware that in Scotland the whole of the Income Tax is collected by collectors of Inland Revenue?

Mr. HOBHOUSE

I am speaking of England, part of which the hon. Baronet represents.

Viscount CASTLEREAGH

May I ask whether there is not a number of collectors who are appointed direct by the Treasury.

Mr. HOBHOUSE

Only in a case where there has been a failure—I speak without having refreshed my memory—on the part of the local district committee to appoint tax collectors. Then, and then only, do the Treasury appoint collectors.

Sir F. BANBURY

In view of the fact that tax collectors are bound to obey the instructions of the Treasury, may I ask whether it would not be possible for the Treasury to ask the tax collectors what demand notes have they sent in, and then the right hon. Gentleman will be able to answer my question.

Mr. HOBHOUSE

No, I am afraid not. It means not only what demand notes have been sent in but the payments that have been made on demand notes sent in. I think the hon. Baronet goes too far in saying that the tax collectors are under the orders of the Treasury,

Mr. PIKE PEASE

Is it not a fact that the Super-tax is not collected locally?

Mr. HOBHOUSE

I was not speaking of Super-tax.

Mr. SPEAKER

The hon. Members had better put their questions down.

Sir F. BANBURY

May I ask, Sir, whether you did not state, in answer to a question of the hon. Member for Sheffield the other day, that the tax collectors were obliged to obey the instructions of the Treasury?

Mr. SPEAKER

What I have said I have said, and it will be found duly reported in the OFFICIAL REPORT.

Mr. WATT

asked the Secretary to the Treasury whether costs have now been incurred in Scotland in connection with collection of Income Tax; if so, will he say in how many cases, and how often out of these cases have the decrees of court been put into execution; and will he explain this action of his department, in view of the fact that railway companies in London have been asked by his department not to pay Income Tax in March but to delay it until April?

Mr. HOBHOUSE

Warrants by the Sheriff for recovery of arrears of taxes have now, generally, been granted in Scotland and placed in the hands of the Sheriffs' Officers. But to what extent proceedings have so far been executed, and costs exacted thereunder, I am unable to say without application to the various Sheriff Officers throughout the Kingdom. Tax in these cases was due on or before 1st January, whereas, as I explained in my reply on the 3rd instant, the tax payable by railway companies was not due until 20th March.

Mr. NIELD

asked to which railway companies, and on what dates, it was suggested by the Inland Revenue Department that payment of Income Tax due last March might be postponed until the present financial year?

Mr. HOBHOUSE

am informed that a communication in the sense indicated in the hon. Member's question was made to eight railway companies during the early part of March.

These companies were:—

Lord BALCARRES

Can the right hon. Gentleman answer the question on the Paper—which railway companies and on what dates?

Mr. HOBHOUSE

I said in the early part of March; and the railway companies were the London and North-Western, the Great Western, the Great Northern, the Great Eastern, the London and Southwestern, the London, Brighton and South Coast, and the Great Central.

Lord BALCARRES

Has the right hon. Gentleman got the aggregate amount which has been drawn from the Old Sinking Fund and transferred to the income of the present year?

Mr. HOBHOUSE

That is not on the Paper, but it is about £680,000.