HC Deb 09 August 1916 vol 85 c1056
35. Mr. LYNCH

asked the Chancellor of the Exchequer whether farmers in Ireland who have purchased their farms under the Land Purchase Acts are liable to Property Tax under Schedule A and also Income Tax under Schedules B or D; and, if so, whether, in regard to the collection of these taxes, account will be taken of the difficulty that small farmers find in making both ends meet?

Mr. McKENNA

Farmers who own their land, whether in Ireland or in other parts of the United Kingdom, are liable to Income Tax under Schedule A, as well as under Schedule B or D, but are entitled to claim relief so as to limit the charge under Schedules A and B to the duty on the actual profits of the year.

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