§ 48. Captain FRASERasked the Chancellor of the Exchequer if he is aware that in many cases, particularly of London working-class houses, the revenue authorities are declining to deduct from the assessment the usual allowance for repairs; if any instruction or communication has been issued to the authorities in any districts directing a cessation of this allowance; and, if so, to what districts such an instruction or communication has been sent?
§ Mr. McNEILLThe statutory allowance for repairs is expressly prohibited by the income Tax Acts in the case of any property where the rent, as reduced by the repairs allowance which would be granted if the Income Tax assessment under Schedule A were on the amount of the rent, exceeds the gross Schedule A assessment of the property, which in the Metropolitan area is the annual value appearing in the valuation list. As part of the normal procedure following the recent revaluation of the Metropolis, the Inspectors of Taxes generally were reminded of the statutory position.
§ 49. Mr. MORRISasked the Chancellor of the Exchequer the annual value of the property and profits assessed to Income Tax in the year ending 5th April, 1926, in England, Scotland, and Wales (including Monmouthshire), respectively, showing the amounts separately under each schedule?
§ Mr. McNEILLAs explained in the reply given by my right hon. Friend the Chancellor of the Exchequer to the hon. Member for Pontypridd on the 9th December last, the present statistics of the Income Tax do not distinguish Wales separately from England. The latest year for which particulars for England (including Wales) and Scotland are available is 1924–25 and, with the hon. Member's permission, I will circulate in the OFFICIAL REPORT a table giving the figures for that year.
§ Mr. MORRISIs the right hon. Gentle man aware that in pre-War years the Chancellor of the Exchequer was able to give the information asked for?
§ Mr. McNEILLNo, I do not know that.
§ Mr. MARDY JONESIs the right hon. Gentleman aware that there is considerable dissatisfaction in the Principality of Wales because we do not get separate figures in this way, which we did get in pre-War times? The Chancellor of the Exchequer, in reply to my question last December, gave a provisional promise that he would consider the proposal for the present financial year.
§ Mr. McNEILLI do not know about that promise. I have no doubt there may be dissatisfaction in Wales over this and other matters.
§ Fallowing is the table promised:
| Schedule. | Actual Income assessed to Income Tax, 1924–25. | |
| England (including Wales). | Scotland. | |
| £ | £ | |
| A | 204,008,328 | 17,952,530 |
| B | 25,226,047 | 3,864,595 |
| D | 914,322.635 | 94,118,094 |
| E (Manual Wage Earners). | 295,654,515 | 45,354,844 |
| E (other Assessments). | 593,372,040 | 49,513,669 |
| Total (excluding Schedule C). | 2,032,583,565 | 210,803,732 |
| Schedule C | £135,403,139 (Great Britain). |
§ Notes.—1. Actual Income, means the statutory income of taxpayers, estimated in accordance with the provisions of the Income Tax Acts, excluding the income of individuals with a total income not exceeding the exemption limit, which for 1924–25 was £150 for earned income and £135 for investment income.
§ 2. The interest and dividends coming in charge under Schedule C are assessed in London for the whole of Great Britain, and the amount payable to Scotland cannot be distinguished.