HC Deb 23 July 1919 vol 118 cc1432-3

Notwithstanding anything in the Finance (No. 2) Act, 1915, or the Income Tax Act, 1918, weekly wage earners as defined in these Acts shall be assessed upon their wages for the whole year, and the tax shall be payable by four equal quarterly instalments in the year.—[Mr. Adomson.]

Brought up, and read the first time.

Mr. ADAMSON

I beg to move That the Clause be read a second time. When we were discussing the Bill in Committee I raised this particular point, and the Chancellor said he would consider the matter. We have had a consultation, and I think probably by administrative Order such steps will be taken as will give effect to the object we have in view.

Mr. CHAMBERLAIN

The contemplated arrangement is that where it is found that in the first three-quarters of the year the tax has been paid, and owing to failure of earning in the last quarter no tax is due because the income has fallen below the taxable limit, then the Inland Revenue authorities will commence repayment on their own account, without waiting for a claim from the person overtaxed.

Motion and Clause, by leave, withdrawn.