§ Mr. ARTHUR HENDERSONasked the Secretary of the Treasury whether there were tens of thousands of repayments of Income Tax made last year, not only without efficient examination, but in some respects knowingly inaccurate, in order to get rid of the arrears; whether this system is to be continued; if not, what is the nature of the examination to be adopted; and whether the delay and inefficiency could be avoided by local repayments?
§ Mr. ILLINGWORTHThe reply to the first part of the question is in the negative, and the second part does not therefore arise. Full examination of all claims will be made. As regards the last part of the question, I may remind the hon. Member that in 1904 the Ritchie Committee on Income Tax reported against the localisation of repayments.
§ Mr. FELLasked the Chancellor of the Exchequer if his attention had been called to the delay in paying in for collection cheques in payment of Income Tax due last year, and which were handed to the collectors of Income Tax in the month of March; if he had made inquiry into the matter; and if the collectors acted in this manner on their own initiative or acting under instructions?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)I am not aware of any delay of the nature suggested 845 by the hon. Member. But, if the hon. Member will furnish me with particulars of a specific case, I will cause inquiry to be made.
§ Mr. FELLHave the collectors instructions to pay the cheques in on the day they are received, as in ordinary business transactions?
§ Mr. LLOYD GEORGEAll I can say about that is no special instructions have been given within my knowledge. If the hon. Gentleman will give me any case, I will certainly cause inquiries to be made.
§ Mr. FELLasked how the cheques which were paid to the collectors of Income Tax some days prior to the 31st March, but which were not paid in and cashed before the 31st March, will be treated in the accounts; and will they be included in the Income Tax received in the past year under the heading of money received but cheques not yet cleared, or in what other way will the error of the collectors be put straight in the accounts?
§ Mr. LLOYD GEORGEIn accordance with the usual practice, money paid into the Exchequer is treated as Revenue of the year in which such payment is made. I am not aware of any error on the part of collectors of taxes, as suggested in the concluding part of the question.