MARQUESS of TULLIBARDINEasked whether railway companies having their headquarters outside London, as in Inverness, Glasgow, Aberdeen, and Edinburgh, may have similar privileges with regard to delay in payment of Income Tax as those who have their headquarters in London?
§ Mr. HOBHOUSEIncome Tax is statutorily payable by railway companies in Scotland on or before the 1st of January, whereas in England and Ireland the tax is not payable until on or before 20th March. There is no authority for extending to Scotch railway companies the special provisions prescribed by Section 95 of the Taxes Management Act, 1880. There would be no difficulty in permitting the Scotch companies, if they needed the relief, the same extension of time as was given in the case of the eight English companies, namely, ten days.
MARQUESS of TULLIBARDINEIf the circumstances are similar at the end of this financial year will equal treatment be meted out to all railway companies throughout the country?
§ Mr. HOBHOUSEI shall be very glad to consider any application for an extension of the time of ten days to the Scotch Railway Companies.
§ Mr. WATTIs it not the fact that the right hon. Gentleman's Department has been partial in the collection of Income Tax as far as Scotland is concerned?
MARQUESS of TULLIBARDINEDid the companies who got the relief apply for it, or was it offered to them by the Treasury?
§ Mr. HOBHOUSEOn the contrary, I have pointed out if the Scotch companies need it they can get it.
§ Mr. FELLasked if the Comptroller and Auditor-General has called attention to the 1780 undue delay in the collection of the amount of Income Tax which was overdue at the end of the last financial year?
§ Mr. HOBHOUSEThe reply is in the negative. The accounts for the months of March and April dealing with the transactions in question are not yet ready to be submitted for audit by the Comptroller and Auditor-General.