§ 40. Mr. A. M. SAMUELasked the Chancellor of the Exchequer whether he is aware that persons entitled in 1923–24 to a refund of Income Tax on production of vouchers for 1922–23, did not receive back the same amount of tax as that correctly deducted from the interest payable, namely, at the rate of 5s. in the £, but that the refund was made at 4s. 6d. in the £ the rate in force during 1923–24 when the refund was made; if he will state how the loss of 6d. in the £ is made good to those persons who were exempt from Income Tax but whose incomes suffered deduction at 5s. in the £ whether he is aware that an expectation that the taxpayer, should he live, may receive an adjusting benefit by a future increase in Income Tax, presses heavily on poor people as a substitute for present loss in their small means; and whether he proposes to deal with such cases?
§ Mr. SNOWDENThe matter to which the hon. Member refers in his question was discussed in connection with Clause 29 of this year's Finance Bill, and the Financial Resolution which preceded the Clause. As regards the type of case which the hon. Member appears primarily to have in mind, I would invite his 1504 attention to the proviso to Clause 29, under which a taxpayer who has no taxable income, and is, therefore, exempt from Income Tax, is repaid the whole amount of the tax paid by him, whether by deduction or otherwise.
§ Mr. SAMUELIn thanking the right hon. Gentleman for his satisfactory answer, may I ask whether he will communicate with the tax authorities at Brighton, so that they may alleviate the trouble which is falling upon people in that district in relation to the question I have just put?
§ Mr. SNOWDENIf the hon. Member will kindly supply me with particulars of the case, I will have it inquired into.
§ 41. Mr. WELLSasked the Chancellor of the Exchequer if Income Tax is now chargeable on a shed standing on land, part of a cemetery, in which a hand bier and grave-digging implements are stored, and owned by the parish council, and from which no income is received?
§ Mr. SNOWDENThe existing Income Tax exemptions do not necessarily cover the charge on Cemeteries, but I should not have expected a charge to arise in the circumstances suggested in the question. If the hon. Member will furnish me with such particulars as will enable me to identify the case to which he refers, I will gladly cause inquiry to be made and communicate the result to him in due course.
§ 61. Mr. PETHICK LAWRENCEasked the Chancellor of the Exchequer whether his attention has been drawn to the judgment of Mr. Justice Rowlatt in the matter of the Income Tax of the Brighton College, in which the learned Judge held that the incidental profits of this educational body, although partaking of the nature of trading profits, were not taxable; and whether, in view of the importance of this decision to educational establishments generally, he can say whether he accepts this decision or intends to appeal against it?
§ Mr. SNOWDENNotice of appeal has been given against this decision.