§ 49. Sir EDWARD CARSONasked if the right hon. Gentleman will have prepared for the information of Members a memorandum showing fully the method by which the contributions to Income Tax by Great Britain and Ireland, respectively, has been estimated, with a view to ascertaining the revenue of Ireland for the purposes of the Government of Ireland Bill; how especially the contribution is ascertained in cases where the deduction at the source is made in Great Britain and Ireland respectively; where Income Tax payers have residences both in England and Ireland; and where residents in Ireland keep their banking accounts in English or Scotch banks?
§ The POSTMASTER-GENERAL (Mr. Herbert Samuel)Under Clause 24 of the Bill the duty of adjusting the figures of the proceeds of the tax as collected with a view to attributing to Ireland any proceeds of taxes collected in Great Britain, but properly attributable to Ireland and vice very, is placed on the Joint Exchequer Board. The figures given in the White Papers, Cd. 6154 and Cd. 6486, are estimates, and have been calculated in accordance with the principles as to adjustments, which have been adopted for many years in connection with the annual Financial 460 Relations Returns and which are set forth in full in House of Commons Papers 329 of 1891 and 93 of 1893. A summary is given in an appendix to the Report of the Committee on, Irish Finance (Cd. 6153 of this year).