§ Sir HILDRED CARLILEasked whether arrears of rent owing by a tenant who is an insured person under the National Insurance Bill, and who cannot be removed from his occupancy under Clause 51 on account of long-continued serious illness, will be exempt from Income Tax, or whether it is proposed that Income Tax should be payable as at present whether the rent is in arrear or not?
§ Mr. HOBHOUSEPending the passing of the Bill, it is not possible to give a general answer at the present stage, irrespective of the merits of each particular case which may arise. I may, however, state that, in ordinary cases where the landlord is unable to obtain payment of the rent due to him, it is not the existing practice of the Inland Revenue Department to press for payment of the Income Tax.
§ Sir HILDRED CARLILEIs the right hon. Gentleman aware that it is the custom to apply for the payment of Income Tax under the conditions referred to, and may I further ask him whether it is proposed to delete Clause 51?
§ Mr. HOBHOUSENo, it is not proposed to withdraw Clause 51, but I think my right hon. Friend has already given an indication that he is prepared to modify it.
§ Mr. WALTER LONGCan the right hon. Gentleman say, on behalf of the Chancellor of the Exchequer, when these numerous Amendments referred to in the House and outside wall be placed on the Paper?
§ Mr. HOBHOUSEA similar question was put a little earlier this afternoon to the President of the Board of Trade, and he gave an undertaking to consult the Chancellor of the Exchequer to see what can be done to meet the wishes of hon. Members as early as possible.