HC Deb 27 November 1911 vol 32 cc24-5

asked the Chancellor of the Exchequer (1) whether he has authorised or permitted the Special Commissioners of Income Tax to levy Super-tax for the year beginning 6th April, 1911; and, if so, by what authority, seeing that no Finance Act has been passed imposing that tax; and (2) whether the Commissioners of Inland Revenue have levied, and are levying, Income Tax for the year beginning 6th April, 1911; whether he, as First Lord of the Treasury, has instructed the Commissioners that Section 30 of the Customs and Inland Revenue Act, 1890, authorises them to levy Income Tax for the year in question without the authority of any Act of Parliament either imposing an Income Tax for the year in question or fixing the rate thereof; and whether he proposes to authorise or to allow the Commissioners to continue to levy such duty without authority from any Act of Parliament?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

The Commissioners charged with the duty of assessing Income Tax and the Special Commissioners charged with that of assessing Super-tax have, under the authority of the Resolution of this House of 17th May last, and in accordance with the provisions of Section 30 of the Custom and Inland Revenue Act, 1890, set in motion the machinery necessary in order to ensure the collection of the taxes in due course. Steps will not be taken to enforce payment of them until the Finance Act has been passed.


Is the right hon. Gentleman aware that the legality of these proceedings have now been challenged in a court of law?