§ Mr. RAFFANasked the Secretary to the Treasury what is the estimated yield of Schedule A and of Schedule B, respectively, of the Income Tax for the present financial year?
§ Mr. BALDWINThe estimated net receipt of Income Tax in the current financial year under the Schedules mentioned is approximately as follows:
| Schedule A. | … | … | £46,000,000 |
| Schedule B | … | … | £8,500,000 |
§ 98 and 99. Mr. RAFFANasked the Secretary to the Treasury (1) whether it is the practice of the Inland Revenue Commissioners to assess for Income Tax under Schedule D, all the quarries and mines specified in the Income Tax Act, 1918, Schedule A, No. III., Rules 1 and 2; if not, which of them are assessed under Schedule D, and which under Schedule A; (2) whether it is the practice of the Inland Revenue Commissioners to assess for Income Tax all the properties specified in the Income Tax Act, 1918, No. HI, Rule 3, under Schedule A or under Schedule D, or, if some of them are assessed under the one and some under the other, which are assessed under each of these schedules, respectively?
§ Mr. BALDWINThe annual values of all the properties falling within Rules 1, 2, and 3 of No. III. of Schedule A of the Income Tax Act, 1918, are measured by the profits of the respective concerns, and, under Rule 8, the computation of the profits is based upon the rules applicable to Schedule D. The assessments in these cases are made not by the Commissioners of Inland Revenue, but by the various bodies of Income Tax Commissioners—the assessing authority.
§ Mr. SEXTONIs the hon. Gentleman aware that men who are employed casually have been assessed not only on the current quarter but on the previous quarter, and not having any money with which to pay up the arrears are not able to pay? Has he considered that aspect of the question and made inquiries, because they will not pay?
§ Mr. BALDWINThat has nothing to do with the question on the Paper.