HC Deb 30 October 1919 vol 120 cc882-3

asked the Chancellor of the Exchequer if he will state the total amount of Income Tax paid in respect of the occupation of agricultural land, inclusive of house and buildings, in 1913–14; and the total amount payable in the current year?


The total net produce of the Income Tax under Schedule B in respect of the occupation of land was £189,563 for 1913–14. For the current year it is estimated that the corresponding figure will be £8,300,000. Separate figures relating to agricultural land are not available. The right hon. Member will recollect that, apart from the increase in the rates of Income Tax, the basis of assessment under Schedule B was one-third of the annual value for 1913–14, whereas for the current year it is twice the annual value in the case of lands occupied for the purpose of husbandry and in the case of other lands the single annual value.