HC Deb 30 April 1913 vol 52 c1180
55. Mr. F. HALL

asked if the right hon. Gentleman is aware that such small amounts as 2d. are now collected in the shape of Income Tax; and if he will consider as to limiting collection to cases in which the amount will show a surplus over the cost of labour, stationery, postage, and other incidental expenses?

Mr. LLOYD GEORGE

It is possible that cases may occur where items of tax as low as 2d. form part of a general demand rendered to a taxpayer, but instances of isolated charges for such a small sum are extremely rare, and are avoided wherever possible.

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