HC Deb 07 January 1913 vol 46 cc988-9
29. Mr. HARRIS

asked the Chancellor of the Exchequer whether he is aware that, although the High Court has decided in the case of the Duke of Beaufort v. The Inland Revenue Commissioners that Mineral Rights Duty is payable on the amount of rent actually paid by a lessee to a lessor, and not upon the amount deducted in respect of Income Tax, the Inland Revenue Commissioners have claimed and received payments on the assumption that Mineral Rights Duty was payable on amounts deducted in respect of Income Tax; and, seeing that the Commissioners have declined to refund money paid on that assumption, will he state by what statutory or other authority the Commissioners disregard the decision of the High Court, and retain moneys to which they have been declared not to be legally entitled?


Since the date of the decision to which the hon. Member refers, the Commissioners of Inland Revenue have only claimed payment of Mineral Eights Duty on the net amount of rent actually paid after deduction of Income Tax. The decision in question has been appealed against, and, while the Commissioners have intimated their willingness to make appropriate repayment should the final decision of the Courts be adverse to the Crown, they have declined to take that step until a final decision has been obtained.


If any repayments are made, will they include interest?


The usual practice, whatever it is, will be followed. I am not sure what it is.