§ 53. Mr. PIKEasked the Chancellor of the Exchequer whether he will consider the exemption from Income Tax of income remitted to the United Kingdom by British subjects resident in India and other tropical countries who are obliged to maintain an establishment at home on account of health or for reasons of their children's education?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Hore-Belisha)This matter has been considered on several occasions in recent years, but as the suggestion involves discrimination in favour of a particular class of taxpayers, it has not been found possible to give effect to it.
§ Mr. PIKEWill the hon. Gentleman say whether the additional expense is not due in many cases to the compulsory nature of the employment of those persons, and will he not reconsider his attitude towards them?
§ Mr. HORE-BELISHAYes, Sir. My right hon. Friend is always willing to consider any proposal. The hon. Member will see that he is inviting discrimination in favour of persons living in tropical countries and having an establishment in this country as against persons living in other countries.
§ Mr. PIKEIs the Financial Secretary not aware that in the majority of cases those persons are living in tropical countries because their employment compels them to be there?
§ 54. Mr. PIKEasked the Chancellor of the Exchequer if the Government will afford opportunity, to business associations, chambers of commerce, etc., of considering the report of the committee appointed in 1924 to report upon the codification of Income Tax laws, and of making recommendations before legislation is introduced?
§ Mr. HORE-BELISHAMy right hon. Friend would certainly propose that important representative bodies should consider the report and make their recommendations before the legislation in question is introduced.
§ Mr. PIKEWill the hon. Gentleman say whether the report of the 1924 committee has yet been presented?
§ Mr. HORE-BELISHAThe commission was appointed, not in 1924 but in 1927.