§ Mr. STUART-WORTLEY
asked the Chancellor of the Exchequer whether he can state the amount of money yielded in the financial years 1909–10 and 1910–11 from Income Tax on mineral royalties, rents, and wayleaves?
§ Mr. LLOYD GEORGE
I regret that I am unable to give the desired information. 552 Royalties, rents, and wayleaves are not directly assessed to Income Tax, but are included in the assessment on the working lessee, who recoups himself by deduction of the tax from the payments made to the lessor. Consequently, no separate record of the tax attributable to these payments is available.
§ Mr. KEIR HARDIE
May I ask the right hon. Gentleman whether mining royalties are included in the assessment as among the profits of mines?