HC Deb 27 February 1928 vol 214 cc5-6

asked the Secretary of State for the Colonies whether he is aware that in the Colony of Trinidad, which does not possess responsible government and in which the administration is conducted under the control of the Secretary of State for the Colonies, the profits of casual shipping are not assessed to Income Tax, but that the profits of regular steamship companies trading there are assessed to Income Tax; why this discrimination is made against the regular liners; and will steps be taken to remove it?


The Income Tax Ordinance of Trinidad is based on the model Income Tax Ordinance which closely reproduces the law and practice of the United Kingdom in regard to the taxation of non-residents. It is not and never has been the practice in this country to assess Income Tax on the profits of a foreign ship making a casual call at a port here.


Does the right hon. Gentleman think this system is one which encourages more frequent calls of steamers at the Colony?


It is the system which prevails here. Casual calls are not taxed, lines which find it profitable to call regularly pay something.

Forward to