§ Mr. LONSDALEasked whether, in spite. of Subsection 7 (3) of Section 19 of the 29 Finance Act, 1907, which defines earned income as including any income from any property which is attached to or forms part of the emoluments of any office or employment of profit held by the individual, clergymen are still charged at the unearned income rate of 1s. 2d. in the £ upon their rectories and manses, although the enjoyment of the house is part of their earned income; and whether he can see his way to remedy this grievance?
§ Mr. LLOYD GEORGEWhere a clergyman's total income from all sources, estimated according to the several rules and directions of the Income Tax Acts, does not exceed £2,000, and a claim for relief in respect of earned income is made in due time, the tax on the rectory or manse is charged at the rate of 9d. in the £, if the value of the house is part of such income.