§ 38. Mr. HALL-CAINE
asked the Chancellor of the Exchequer whether, in view of the improved financial situation, he will consider the advisability of abolishing the existing provision under which 75 per cent. of Income Tax payable in respect of the current financial year shall be paid on 1st January next and providing for the payment of one-half such amount in lieu thereof, with a view to alleviating as far as possible the burden upon industry and the tendency 1969 to create further unemployment that will result from the obligation to pay so large a proportion of the tax at this date?
I regret that I could not possibly entertain any suggestion for an alteration of the law governing the collection of the Income Tax for the current year. I am afraid that my hon. Friend is under a grave misapprehension if he thinks that the present state of the National Finances would permit of any relaxation in the collection of the Income Tax.
§ Mr. HALL-CAINE
May I remind the right hon. Gentleman that the increased purchasing power created by this concession would not only benefit Christmas trade but would also in the end benefit the Revenue?
§ 42. Mr. STOURTON
asked the Chancellor of the Exchequer if he will consider taking steps to discriminate between the exemption granted from British Income Tax to those British subjects who have gone abroad for business reasons and desire periodically to revisit this country and those British subjects who cannot establish any such reasons for their residence abroad; and if he will, in the latter case, take steps to cut down the period of residence in this country in any one financial year for which exemption may be claimed from three months to one month?
As was explained in the answer to my hon. Friend's question on Monday last, I do not think it would be practicable to make the discrimination that he suggests. The subject is not, however, one which can be dealt with easily by question and answer and my hon. Friend may care to communicate with me.
§ Mr. STOURTON
Would it not be possible to differentiate against those people who reside abroad the minimum number of days allowed by the law solely for the purpose of Income Tax evasion?
No, it would not be easy. I will put my hon. Friend in possession of all the information I have on the subject.
§ Captain DOWER
If discrimination is to be allowed, will the right hon. Gentleman take into consideration cases of ill- 1970 health and where by doctors' orders people have to live abroad?
§ 43. Mrs. COPELAND
asked the Financial Secretary to the Treasury whether he will publish as a White Paper the agreement made last year between the, collectors of Income Tax and the Board of Inland Revenue?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Hore-Belisha)
The provisions of this agreement have been fully explained to all the collectors concerned and to publish the actual agreement as a White Paper would involve unnecessary expense for no public advantage.