§ 62. Sir J. BUTCHERasked whether Roman Catholic priests in Ireland are called on to make, and do make, a return of their income from all sources and are assessed accordingly; whether the dues paid to these priests and the voluntary offerings made to them are taxed in the same way as the Easter offerings and other voluntary offerings made to the clergy of the Church of England and of Ireland are taxed; whether Income Tax is deducted from the salaries paid to Roman Catholic priests in Ireland for their services in Government Departments as prison chaplains or otherwise; and whether there has been any recent change in the practice with regard to these matters and, if so, when the change was made and what was its nature?
Mr. CHAMBERLAINThe law in relation to returns and assessments for Income Tax purposes is of general application and governs the case of the Roman Catholic clergy in Ireland equally with that of other taxpayers. The dues and offerings are taxed under the same principles as apply in the case of other clergymen. As regards the method of charging Income Tax in the cases referred to in the latter part of the question, tax is deducted from the salaries of Roman Catholic priests holding official positions as prison chaplains or otherwise. There has been no recent change of practice.