HC Deb 06 May 1925 vol 183 cc949-50
90. Sir JOHN MARRIOTT

asked the Chancellor of the Exchequer the amount of Income Tax and Super-tax collected for the year ended 31st March, 1925, or, alternatively, the year ended 31st March, 1924, from productive and distributive industries, respectively?

Mr. GUINNESS

I regret that it is not possible to earmark any part of the produce of the Income Tax and Super-tax as contributed by any particular group of industries. The greater part of the revenue from Income Tax, and the whole of that from Super-tax, is derived from the taxation of personal incomes; and the amount of tax paid by any individual depends, not upon the particular occupation or trade in which he is engaged, but upon his total income, his family responsibilities, and other factors.

Sir J. MARRIOTT

Does not the Report of the Inland Revenue Commissioners distinguish between the two classes?

Mr. GUINNESS

No, Sir, and it would need expensive and very costly inquiries into what are the materials in the hands of the Special Commissioners before we could possibly arrive at the figure.