§ Mr. BUTCHERasked (1) whether, in the event of the Government of Ireland Bill becoming law, it will be open to the Parliament of the United Kingdom to reduce or discontinue the existing Customs duties on tea, sugar, and tobacco, as regards the imports of those articles into Great Britain, while leaving unaltered the existing Customs duties on those articles when imported into Ireland; if so, whether, in view of the fact that such an arrangement will necessitate an examination of all goods imported into Ireland from Great Britain, whether as ships' cargo or as passengers' luggage or by parcel post, and the levying of the appropriate duty, the result will be to cause an increase in the cost of collection of such Customs duties; and whether such increased cost will fall exclusively on the Imperial Exchequer; and (2) whether, in the event of the Government of Ireland Bill becoming law, it will be open to the Parliament of the United Kingdom to reduce the Income Tax and Death Duties so far as respects the levy of those taxes in Great Gritain, while leaving unaltered those taxes so far as respects the levy of them in Ireland; and, if so, seeing that the result will be to cause difficulty and confusion as regards the levy of these taxes in Great Britain and Ireland, respectively, and an increase in the cost of collection of such taxes, whether such increased cost will fall exclusively on the Imperial Exchequer?
§ Mr. HERBERT SAMUELNo change in the powers of the Parliament of the United Kingdom to reduce or discontinue taxes in Great Britain, while leaving unaltered the taxes in Ireland, will be made by the Government of Ireland Bill. Any increased cost of collection would fall on the Imperial Exchequer.
§ Mr. BUTCHERasked (1) whether, in the event of the Government of Ireland Bill becoming law, the Irish Parliament will have power to impose an Irish Income Tax at any rate they choose by way of addition to the Imperial Income Tax; whether such Government will have power to impose such additional Irish Income Tax in respect of all property which is subject to the Imperial Income 1552 Tax, whether situate in Ireland or elsewhere; whether any distinction will be observed between the case of persons domiciled in Ireland and of persons not domiciled in Ireland; whether the whole proceeds of such additional Irish Income Tax, not exceeding one-tenth of the proceeds in Ireland of the Imperial Income Tax for the same period, will be paid to the Irish Exchequer, and the excess, if any, of the proceeds of such additional Irish Income Tax over and above such one-tenth will be payable to the Exchequer of the United Kingdom; and (2) whether, in the event of the Government of Ireland Bill becoming law, the Irish Parliament will have power to impose Irish Death Duties-at any rate they choose by way of addition to the Imperial Death Duties levied in respect of the property passing on the death of a deceased person; whether such Government will have power to impose such additional Irish Death Duties in respect of all property which is subject to the Imperial Death Duties, whether situate in Ireland or elsewhere; whether any distinction will be drawn between the case of persons who died, domiciled in Ireland and of persons who died domiciled elsewhere; and whether the whole proceeds of such additional Irish Death Duties, not exceeding one-tenth of the proceeds in Ireland of the Imperial Death Duties for the same period, will be payable to the Irish Exchequer, and the excess, if any, of the proceeds of such additional Irish Death Duties over and above such one-tenth will be payable to the Exchequer of the United Kingdom?
§ Mr. HERBERT SAMUELIn each case the answer to the first parts of the questions is in the affirmative. With regard to the second parts, property and income arising from property situated elsewhere than in Ireland would in certain cases be liable to pay Irish additions to Imperial Death Duties and Income Tax. The answer to the third part of the first question is that under certain circumstances a distinction might exist between the cases of persons resident and those non-resident in Ireland; to the third part of the second question the answer is that under certain circumstances a distinction might exist between the cases of persons who died domiciled and those who died not domiciled in Ireland. The answer to the-fourth part of each question is in the affirmative.
§ Mr. BUTCHERCan the right hon. Gentleman tell us the circumstances in which it would be possible to impose these additional duties on persons not domiciled in Ireland?
§ Mr. HERBERT SAMUELThe case is exceedingly technical in detail. It would be impossible in the course of an answer to give special cases. That can be done in discussion on the Clause.
§ Mr. BUTCHERIn regard to Income Tax, if a person not domiciled in Ireland has Irish railway securities, would it be competent for the Irish Parliament to impose an additional Income Tax on those securities?
§ Mr. HERBERT SAMUELI would rather discuss the matter on the Clause. Primâ facie I should say not.