§ 44. Viscount CURZONasked the Chancellor of the Exchequer what is the amount of Super-tax in arrear; and whether, in view of the many persons liable to pay and who are unable to meet the tax out of income owing to the fact that it is levied on unproductive property, it is the intention of the Government to compel such persons to borrow or sell out capital to meet the tax?
§ Sir R. HORNEThe amount of Super-tax in assessment and due for payment., but not paid by the 24th June, 1922, for the United Kingdom (including Southern Ireland) is estimated at £18,000,000; while I am unable to accept the views of my Noble and gallant Friend as to the causes contributing to these arrears, I can assure him that in cases of difficulty action is taken appropriate to the circumstances of the individual case.
§ 52. Mr. MYERSasked the Chancellor of the Exchequer the approximate amounts of Super-tax estimated to be due to be paid, but not paid, on 31st March of each of the years from 1919 to 1922, inclusive?
§ Sir R. HORNEThe approximate amounts of Super-tax estimated to be due to be paid, but not paid, by 31st March were as follows:
| United Kingdom. | |||
| £ | |||
| 31st March, 1919 | … | … | 6,500,000 |
| 31st March, 1920 | … | … | 8,000,000 |
| 31st March, 1921 | … | … | 16,000,000 |
| 31st March, 1922 | … | … | 24,000,000 |
§ It will be remembered that the scope of the Super-tax was extended, and the rates of tax were increased, by the Finance Act, 1920.
§ Mr. RENDALLIn how many cases have legal proceedings been taken to compel payment?
§ Sir R. HORNEIn view of the Debate last night I think it would be entirely improper and inexpedient to give the kind of details that the bon. Member requires.
§ Colonel WEDGWOODDo the overdue amounts carry interest?
§ Sir R. HORNENo, they do not. I am sure the House will recognise that in 2317 the present conditions it would be very inexpedient to be harsh, in many cases, in the exaction of the amount of tax due.