HC Deb 06 March 1919 vol 113 cc608-10
61. Mr. G. LOCKER-LAMPSON

asked the Chancellor of the Exchequer whether he can give any estimate of the value of the Income Tax reliefs due for 1914–15 but not claimed?

Mr. BALDWIN (Joint Financial Secretary to the Treasury)

I am not sure that I appreciate the precise point which my hon. Friend has in mind, but I have no information whether taxpayers failed to claim for the year in question the reliefs provided by the Income Tax Acts, and, if so, to what extent.

Mr. LOCKER-LAMPSON

Is it not the fact that the Exchequer hold millions of money which are due in repayment to the poorest sections, of the population, and that they are entitled to that relief and can he not use that money which is being so held up to remedy some of the grievances under the Finance Act?

Mr. BALDWIN

Whether that is the case or not I am afraid there is no means I know by which we could ascertain facts.

62. Mr. LOCKER-LAMPSON

asked the Chancellor of the Exchequer what is the amount of Income Tax penalty on a man and woman marrying, who before marriage had each an income of £129 from dividends, thus being below the Income Tax limit?

Mr. BALDWIN

A married couple in receipt of an income of £258 a year from investments, and having no children or dependent relatives, would pay £16 19s. in Income Tax.

Major HILLS

May I ask how much tax this couple would have paid if they had lived together without being married?

66. Sir FREDERICK YOUNG

asked the Chancellor of the Exchequer whether, in view of the decision of the Imperial Conference to adjust as between the Mother Country and the Dominions the anomalies and injustices of the double Income Tax, and of the fact that the contemplated time for such adjustment has arrived, he will take advantage of the presence of the Dominion representatives in connection with the Peace Conference and obtain an early settlement of the matter; and whether a reference of this question to the proposed Royal Commission on Income Taxation will, in fact, delay such settlement for some years and serve little purpose as far as the ultimate deliberations of the Imperial Conference are concerned?

Mr. BALDWIN

The problem of the double Income Tax cannot be examined apart from the investigation into the general principles of the Income Tax which is to be undertaken by the Royal Commission. I am unable to accept the suggestions made in the last part of the question.

Mr. LOCKER-LAMPSON

Can the hon. Gentleman tells us when the Royal Commission is going to be appointed?

Mr. BALDWIN

It is in process of being appointed now, and I hope will begin its work at no very distant date.

Sir F. YOUNG

May I ask whether, when the Royal Commission has made its report, an actual settlement of this particular question will then have to wait until the Dominion representatives are present, which will probably be several years ahead of the present time?

Mr. BALDWIN

Certainly not. I can assure the hon. Gentleman I am as anxious as he is to get this matter settled. It is a very troublesome and difficult question, and calls for an early settlement.

Mr. LOCKER-LAMPSON

Is it the intention of the Government that no reform shall be introduced into our Income Tax Acts until this Royal Commission has reported.

Mr. BALDWIN

I do not think I would go so far as that.