60. Captain COOTEasked the Chancellor of the Exchequer whether he is 472 aware that in the opinion of many managers of large industrial enterprises the objection on the part of wage-earners to the payment of Income Tax is due to the fact that payment is demanded in a lump sum. instead of being spread over the financial year, with the result that such wage-earners find it impossible to pay Income Tax without severe hardship; and whether he will consider the advisability of allowing business firms to deduct Income Tax from the wages of such of their employés as are liable thereto from week to week and save the cost and difficulty of collection?
§ Mr. BALDWINI assume that the question relates primarily to weekly wage-earners employed by way of manual labour, and the answer has been framed accordingly.
Income Tax due from weekly wage-earners employed by way of manual labour is charged by quarterly assessment and involves quarterly payments. Where, however, the amount of the quarter's Tax exceeds six shillings it is open to these wage-earners to spread the payment over thirteen weeks by applying to the Collector for a card for the purpose and affixing stamps of appropriate value weekly. Moreover, in these cases where both the employer and the bulk of his employés so desire, arrangements are made for the collection of the Tax by deduction from the wage.