49. Captain CROOKSHANKasked the Chancellor of the Exchequer if he will state the total sum awarded during the last financial year as gratuities to inventors by the Royal Commission for Awards to Inventors, the Admiralty, War Office, and Air Ministry; whether in all cases Income Tax was deducted at source; and, if so, how much Income Tax accrued to the Exchequer under this head?
Mr. SAMUELThe answer to the first part of the question is £50,801 10s. The answer to the second part of the question is in the negative. The question whether the payments referred to involve liability to Income Tax, and, if so, the question whether the tax falls to be collected by deduction at the source or by means of a direct assessment depend upon the facts of each particular case.