§ 49. Mr. MACLEANasked the Chancellor of the Exchequer whether he is aware that bookmakers are being called upon to pay the Betting Duty on credit bets that are not honoured, and are also being assessed for Income Tax upon these unpaid bets; and whether he will state on what grounds bookmakers are treated differently from members of other trades, industries or professions who are not required to pay a duty on goods that are not received or Income Tax on sums that have not been paid?
§ Mr. CHURCHILLAs regards the Betting Duty, I would refer the hon. Member to the answer which I gave on the 11th December to the hon. Member for Dundee (Mr. Johnston) in reply to a similar question. The accounts of a bookmaker are treated for Income Tax in the same manner as the accounts of any other trader in relation to the question of debts owing by clients or customers. If the hon. Member will furnish me with particulars of any specific cases in which, it is alleged, there has been differential treatment of the bookmaker, I will have inquiry made.
§ Mr. DAYWill the right hon. Gentleman bear in mind that if the bookmaker cannot collect these amounts it is very unfair for his Department to collect taxes on something which the bookmaker cannot collect.
§ Mr. CHURCHILLThat is a different question.