HC Deb 08 June 1915 vol 72 cc181-2
37. Mr. WILKIE

asked the Secretary to the Treasury if the Commissioners of Income Tax are charging all municipalities in Scotland Income Tax on the valuation of their sewers, while the same tax is not being exacted from many cities in England; if some cities are being asked to pay the tax for three years, others for two years, and others for only one year; and, if any of these inequalities are found to exist, if the Government will postpone the collection of this tax until it can be imposed upon all cities alike?

The FINANCIAL SECRETARY to the TREASURY (Mr. Montagu)

Sewers which are rateable are also chargeable to Income Tax, and the practice throughout Great Britain conforms to this principle.

Mr. HOGGE

Can the right hon. Gentleman say whether it is the case or not that this tax is charged on sewers in Scottish towns, and is not at the present moment charged on sewers in English towns?

Mr. MONTAGU

It is the same principle, and it has only recently been decided in the House of Lords.

Mr. HOGGE

But is it the fact that at the moment the only towns where this is-being charged are Scottish towns?

Mr. MONTAGU

If that is so, it is because such sewers are only rateable in Scotland.

Mr. HOGGE

Will my right hon. Friend take the view that, owing to the claims that are being made upon municipalities and the large increase in rates, until all these sewers are chargeable they shall not be charged in Scotland?

Mr. MONTAGU

The Income Tax charge follows the rates. If the hon. Member objects to the rates he must move the proper authority to introduce legislation.

Mr. HOGGE

I desire to give notice that to-morrow, at the close of the discussion on Scottish Estimates, I will raise the question of the inequality of the taxation of Scottish and English sewers.