HC Deb 23 July 1919 vol 118 cc1469-70

Where a, clergyman or minister of any religious denomination occupies a dwelling house rent free by virtue of his office in such circumstances that the annual value of the house does not fall to be regarded as part of his income, he shall be entitled, on giving notice to the surveyor of taxes not later than the thirtieth day of September in any year, to require that the annual value of the house, after deducting there from the amount of any annual sum payable in respect of such house shall for all purposes of Income Tax for that year be treated as earned income of such clergyman or minister.

In this Section the expression "annual sum" has the same meaning as in Rule 4 (2) of No. VIII. of the rules applicable to Schedule A.

Mr. CHAMBERLAIN

I beg to move, after the word "year" ["not later than the Thirtieth day of September in any year"], to insert the words or, where the occupation of such clergyman or minister commenced after the thirtieth day of June, before the expiration of three months-after the date of the commencement of such occupation. This provides that a clergyman, on catering a house or manse, may exercise his option within three months of the date of entry or occupation.

Amendment agreed to.