HC Deb 23 July 1923 vol 167 cc26-7
33. Mr. SAKLATVALA

asked the Under-Secretary of State for the Colonies whether he will state the reasons for giving complete exemption from Income Tax in the Tanganyika territory to all incomes earned by the medical profession and to all incomes earned as salaries, seeing that the latter arrangement would give an undue advantage to high railway officials, Government servants, and well-paid managers or managing directors of large estates or business houses.

Mr. ORMSBY-GORE

There is no Income Tax in the Tanganyika territory. The hon. Member no doubt refers to the Profits Tax which is payable only on profits made in "business" as defined in the Profits Tax Ordinance.

Mr. SAKLATVALA

What is the difference between the Profits Tax and the Income Tax? The Profits Tax would show the incomes of the merchants and the Income Tax would show the incomes of the salaried officials.

Mr. ORMSBY-GORE

I think it is the difference between Schedule A and B or Schedule C and D. I do not know which.