§ 63. Mr. FRANCIS MEEHANasked the Secretary to the Treuasry whether he is aware that non-official Income Tax collectors in Ireland were serving notices on tenant farmers indiscriminately for Income Tax; and whether he will state under what conditions tenants, judicial and otherwise, valuation, etc., are liable to pay?
§ Mr. MASTERMANI am not aware that notices to pay Income Tax have been indiscriminately served on tenant farmers in Ireland. Tenant farmers whose incomes exceed £160 are liable to pay Income 242 Tax under Schedule B in respect of their occupation of lands on one-third of the Poor-rate valuation, and also in cases where the rent is less than the Poor-rate valuation they would be liable for Income Tax under Schedule A on the difference. In the case of purchasing occupiers who possess an income exceeding £160 Income Tax is chargeable under Schedule A on the difference between the Poor-rate valuation and the interest annually payable to the Irish Land Commission and under Schedule B on one-third of the Poor-rate valuation. If the hon. Member will give particulars of any case in which it is alleged that Income Tax has been improperly demanded, inquiry will be made.