HC Deb 23 November 1911 vol 31 c1371
Mr. CASSEL

asked the Chancellor of the Exchequer whether an owner of land will be able to deduct, for the purposes of Income Tax, payments made by him for the compulsory insurance of woodmen, carpenters, and farm hands employed by him, or whether landowners would be liable to pay Income Tax on such compulsory contributions?

Mr. McKINNON WOOD

Where an owner of land directly employs men of the classes named in the question on maintenance, repairs or management, payments made by him for the compulsory insurance of these men enter into the computations for the reduction of and relief from assessment under Schedule A. As regards Schedule B, an occupier of land can make allowance for the contributions paid in respect of farm hands in ascertaining whether his profits fall short of one-third the annual value, in which case he can claim an adjustment of his assessment.

Mr. CASSEL

Do not the expenses already exceed the percentage allowed, and will not the landowner not have to pay Income Tax on the compulsory contributions referred to?

Mr. McKINNON WOOD

Will my hon. Friend kindly put that question down?