§ 47. Mr. HALL-CAINEasked the Chancellor of the Exchequer what special War taxes besides the Entertainments Duty 1110 are still in existence; and whether he proposes to review the desirability or otherwise of maintaining such taxes at an early date?
Mr. CHAMBERLAINAs regards the first part of the question, I would refer my hon. Friend, so far as Customs and Excise Duties are concerned, to Table 144 of the report of the Commissioners of Customs and Excise for the year ended 31st March, 1933. So far as the Inland Revenue is concerned, the special taxes imposed for War purposes have been repealed, but it will, of course, be borne in mind that the increases in the rates of Income Tax, Sur-tax, Death Duties and Stamp Duties are, in a very real sense, War taxes. As regards the second part of the question, all taxes naturally come under review each year before the Budget statement.