§ 57. Mr. CASSELasked the Prime Minister whether, under the Government 1875 of Ireland Bill, in the event of the Irish Parliament varying the conditions under which relief exemption or abatement in respect of Income Tax is allowed, a person having a residence both in Ireland and in England could in England claim relief exemption or abatement under the conditions under which a relief exemption or abatement is allowed by Acts of Parliament of the United Kingdom without reference to the variations made by the Irish Parliament?
§ Mr. HERBERT SAMUELAny variation of the conditions of relief, exemption or abatement from Income Tax by the Irish Parliament can be made applicable to all persons resident in Ireland, even though those persons may also be resident in Great Britain.
§ Mr. CASSELWill the right hon. Gentleman answer the question on the Paper as to whether a person having two residences and applying for exemption in England can be refused in England on the ground that he had already a residence in Ireland?
§ Mr. HERBERT SAMUELThat would entirely depend on the legislation passed by the Irish Parliament. If the legislation passed by the Irish Parliament was to the effect that exemption should be allowed to all persons resident in Ireland, then that exemption would have to be given at the cost of the Irish revenue.
§ Mr. CASSELDoes the right hon. Gentleman say that the Irish Parliament can pass a law preventing a person resident in England claiming that exemption in England?
§ Mr. HERBERT SAMUELI am afraid I cannot follow that question of the hon. Member, and perhaps he would be good enough to put it on the Paper.