HC Deb 06 June 1921 vol 142 cc1518-9
76. Rear-Admiral Sir R. HALL

asked the Chancellor of the Exchequer whether a Cabinet Minister who had vacated his office, and ceased to draw his salary as such, is called upon to pay Super-tax in the following three years on a basis which includes his late ministerial salary?


Under the provisions of the Income Tax Acts the basis of assessment to Super-tax is the statutory income of the individual, as computed for Income Tax purposes, for the year preceding the year of Super-tax assessment, and the question of the existence of a particular source of income in the year of Super-tax assessment is not material for Super-tax purposes. It follows from these principles, which are, of course, of general application, that in the particular case suggested by my hon. and gallant Friend the official emoluments of the last Income Tax year in which the office was held would come into the Super-tax computation for the following year, but the emoluments of the office would not enter into the Super-tax computation for any subsequent year.


Am I to understand that that is of universal application to all Ministers who have vacated office, and given up the salary?


The principles to which I have referred in this answer are of universal application.