4 and 6. Colonel NEWMAN
asked the Chief Secretary for Ireland (1) whether the position of a British subject domiciled in the Irish Free State is analogous 2402 with regard to the payment and rate of tax, including Super-tax, levied in Great Britain to that of a British subject domiciled in one of the Overseas Dominions;
(2) whether a British subject domiciled in the Irish Free State, but resident for more than six months of the year in Great Britain is, under the terms of the; Order in Council recently laid upon the Table, liable to pay an extra rate of Income Tax or Super-tax on property which he owns in this country or for dividends in companies registered in Great Britain, and on which the Income Tax is collected in Great Britain?
§ The CHANCELLOR of the EXCHEQUER (Sir Robert Horne)
My right hon. Friend has asked me to reply to these questions. The recent Order in Council has reference only to the powers of the Irish Provisional Government, and the Income Tax and Super-tax powers which are transferred thereto relate only to the assessment, levying, and collection in Southern Ireland. The basis and measure of liability to those duties for the present remain unaffected, and the position of Southern Irish taxpayers in these respects is still unchanged.
Will the position still be unchanged when the Constitution Bill becomes an Act?
§ Sir R. HORNE
That is a totally different question. I am afraid that my hon. and gallant Friend must wait for the Constitution Bill?
§ Sir M. DOCKRELL
Can the right hon. Gentleman say if those who have already paid the taxes to the Imperial Government will get credit for the payments from the Free State, or will they have to pay twice?
§ Sir J. BUTCHER
Do I understand that until the Constitution Bill is passed, and the new Parliament in Ireland is assembled, there is no power in the Irish Free State to impose new taxes?
§ Sir R. HORNE
All they are doing at the present time is under an Order in Council to collect taxes which are levied by this Parliament?