55. Mr. GRAHAM WHITEasked the Chancellor of the Exchequer if he will initiate legislation to make provision in the Income Tax Acts whereby fees paid for professional advice and assistance in the preparation of returns may be deducted in preparing the statement of income from all sources?
§ Mr. BALDWINI regret I cannot see my way to adopt the hon. Member's suggestion.
§ Mr. F. GRAYIs it not a fact that it is already allowed in respect of commercial accounts?
§ Mr. BALDWINI do not think that is any reason why I should give it away.
60. Mr. TREVELYAN THOMSONasked the Chancellor of the Exchequer the total number of Income Tax payers, the average amount paid per head, and the total amount paid; and the total number of ratepayers, the average amount paid per head, and the total amount paid for the last year?
§ Mr. BALDWINAs regards the first part of the question, I would refer the hon. Member to the answer of the Financial Secretary to the Treasury on the 19th April last to a question by the hon. Member for Kirkdale. As regards the second part of the question, I understand that the total number of ratepayers is not known. The total receipts of local authorities from rates in 1922–23 is estimated to have been £159,000,000. If the hon. Member desires further information on this point, perhaps he would put down a question to the Minister of Health.