§ 62. Colonel DAYasked the Chancellor of the Exchequer whether, under the financial arrangements entered into between the Irish Free State and Great Britain, a person residing in this country who is not liable to pay Income Tax under the existing laws may obtain a refund of Income Tax deducted at the source in the Irish Free State in the same manner as such deductions which are made at the source are recoverable in this country?
§ Mr. McNEILLUnder the double Income Tax Agreement with the Government of the Irish Free State, which is contained in Part I of the Second Schedule to the Finance Bill, a person 820 resident in Great Britain or Northern Ireland and not resident in the Irish Free State is entitled, whatever the amount of his income, to claim repayment, from the Revenue authorities of the Irish Free State, of Irish Free State Income Tax deducted at the source from income arising in that country.
§ Colonel DAYIf there is no reply from the Irish Income Tax authorities, has he a right to make a deduction on his English return?
§ Mr. McNEILLNo. The right is against the Irish Free State Government under the Agreement.