HC Deb 30 April 1918 vol 105 cc1396-7

asked the Chancellor of the Exchequer whether Income Tax at the highest rate is chargeable upon manses and other rent-free official residences, even in oases where the official occupants are entitled to pay at rates below the highest; and, if so, whether he is prepared to propose an amendment of the law with a view to removing the hardship thus entailed upon them?


I would refer my hon. Friend to the reply which. I gave on the 21st March to the hon. Baronet the Member for the Berwick Division of Northumberland. I am sending my hon. Friend a copy of this reply.

39. Sir J. SPEAR

asked the Chancellor of the Exchequer if it is proposed that Income Tax shall be paid in two instalments; and, if so, at what dates must the payments be made?


As to the classes of income in which tax is at present payable by two instalments, I would refer my hon. Friend to the provisions of Section 33 of the Finance (No. 2) Act, 1915. As he will see from paragraph (6) on page 8 of the financial statement which was issued on the 22nd instant, I propose to extend the arrangement to duty payable on property chargeable under Schedule A.

40. Sir J. SPEAR

asked the Chancellor of the Exchequer if a farmer whose financial year ends on 31st December in a given year shows by his accounts that his profit has not been equal to the proposed assessment to Income Tax will he be allowed to make the amended payment in January or must he pay the full demand and secure repayment from Somerset House?


Income Tax under Schedule B is payable in two instalments, the first of which is due on or before 1st January. In the case suggested by my hon. Friend, if the farmer is able to prove, immediately after the end of the year, that his profits have fallen short of the assessment, an adjustment of the charge would be made. Obviously such a course conduces to the convenience both of the taxpayer and of the Revenue Authorities.