HC Deb 30 June 1925 vol 185 cc2219-20
46. Colonel DAY

asked the Chancellor of the Exchequer if he is aware of the fact that a considerable number of alien musicians and film artistes who receive remunerative engagements in Great Britain, receiving salaries running into hundreds of pounds weekly for short periods, escape the necessity of paying Income Tax; and will he consider introducing legislation, or devising some means, so as to see that these persons are compelled to pay this tax?

Mr. CHURCHILL

I would refer to the replies which my right hon. Friend gave to the hon. and gallant Member's question and supplementary question on this subject on the 28th April last. As was then indicated, the main part of the Income Tax due from foreign artistes performing in this country is ultimately recovered. As regards the comparatively trifling amount of tax which is at present not collected in these cases, the matter is being further examined, but this tax could only be secured by rather complicated legislation, which might have undesirable results in other directions.

Colonel DAY

Is the right hon. Gentleman aware that some of these artistes earn salaries of £750 and £1,000 per week, and after working in this country for some protracted period go back to their own countries without paying Income Tax at all? Cannot he take steps to see they pay their Income Tax before they leave?

Mr. CHURCHILL

My answer shows that I am advised in a different sense. The great bulk of the Income Tax is collected.

Lieut.-Commander KENWORTHY

Is the right hon. Gentleman aware that any penal legislation against this particular class of person would probably lead to reprisals and create great hardships for our own artistes abroad?

Mr. CHURCHILL

I understand our artistes, when they go abroad, do have to pay.

48. Colonel WOODCOCK

asked the Chancellor of the Exchequer the estimated number of individuals for the year 1925–26 actually relieved from Income Tax; the estimated number chargeable with Income Tax; and the number of individuals liable to Super-tax?

Mr. CHURCHILL

I regret that these estimates cannot yet be framed.