§ 72. Viscount DUNCANNONasked the Chancellor of the Exchequer whether the fact that Income Tax is assessed on the pay of Army officers by the Income Tax authority at the War Office, without 1105 formal notice to the officers concerned, deprives such officers of the right of appeal, and, under Section 18 of the Finance Act, 1915, renders the assessment final and binding for the purposes of Income Tax and Super-tax?
Mr. CHAMBERLAINIncome Tax is by law deducted from the pay of Army officers on the basis of the actual pay for the year of assessment. I am advised that there is no statutory right of appeal against these or any other assessments under Schedule E, by Departmental Commissioners. On the other hand, I understand that full particulars of such assessments are supplied on application by the taxpayer, and that any necessary adjustments are made as a consequence of representations which he may make. As in the case of all classes of income, the amount assessed to Income Tax for any given year in respect of an officer's pay is returnable for Super-tax purposes for the following year.
§ Viscount DUNCANNONDoes the right hon. Gentleman think the arrangement just or equitable to the officers affected?
Mr. CHAMBERLAINThey are in the same position as Ministers. Whether it is equitable I am not quite sure, but if my Noble Friend has cases of injustice or hardship arising out of this state of things before him, I would be very glad if he would submit them to me, so that I can test the grievance with a view to a remedy if there is a substantial grievance.
§ 74. Major KELLEYasked the Chancellor of the Exchequer if he can give his practical consideration to those taxpayers who come under the scheme of allowing a further rebate for those who keep their children at school over sixteen years of age?
Mr. CHAMBERLAINI would refer my hon. and gallant Friend to the reply which was given by my hon. Friend the Financial Secretary to the Treasury on the 20th February to the Member for Newcastle North.