61. Mr. ALFRED DAVIES (Clitheroe)asked the Chancellor of the Exchequer if his attention has been drawn to the ruling of the Inspector of Taxes at Huddersfield with regard to the three years' average; whether he is aware that appeals were lodged against this ruling on the ground that the applicants were entitled to be assessed under Schedule D, and that the appeals were disallowed; whether at Manchester and other districts persons in similar positions are assessed under Schedule D; whether he can state if this is the usual procedure; and, if so, will he give instructions to make this ruling uniform?
§ The FINANCIAL SECRETARY to the TREASURY (Lieut.-Commander Hilton Young)I assume that the hon. Member 113 is referring to cases of employed persons in which the question has arisen whether the particular person holds an office or employment of profit in respect of which he is assessable to Income Tax under Schedule E on the actual emoluments of the year of assessment, or whether his assessment should be based on the average emoluments of the three preceding years in accordance with the rules of Schedule D. This question is decided by the local Income Tax Commissioners and not by the Inspector of Taxes, but Inspectors have instructions to offer no objection if the local Commissioners should decide that subordinate employés of companies, etc., are to be assessed on the three years' average basis.