§ 21. Mr. HOGGEasked the Secretary to the Treasury the number of cities or towns in the United Kingdom where sewers are rateable, and also the cities or towns where they are assessed to Income Tax; whether he can state how many places are assessed or where Income Tax is now being 1321 claimed in Scotland and England, respectively; whether there is any uniformity in the operation of such tax or any proposal to make such taxation uniform; and whether, until such uniformity is established for every case, the Treasury is prepared to waive their claims in isolated cases now especially in view of the already heavy charges which such communities are bearing in common with all municipalities?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Montagu)I am informed that there are approximately in England and Wales 161, in Scotland 229 such sewers which are rated, and with a few exceptions as to which inquiry is being made, these are assessed to Income Tax, Schedule A. The practice of the revenue authorities is perfectly uniform, and proceeds on the principle derived from Income Tax and rating law that whatever is a proper subject for rating is a proper subject for assessment to Schedule A. Any change which is desired must be brought about by relieving sewers from liability to rates.
§ Mr. HOGGEIn view of the unsatisfactory nature of that reply, I propose, by agreement of the right hon. Gentleman, to raise this question to-morrow night on the Adjournment.