HC Deb 09 March 1937 vol 321 c972
51. Captain Strickland

asked the Financial Secretary to the Treasury whether he is satisfied with the present method of assessing manual weekly wage earners for Income Tax purposes on a half-yearly basis; and whether, in view of the difficulty which is caused by this method in making claims for repayment when the total annual income falls below the minimum, he will consider the alteration of the system for that of an annual assessment?

The Financial Secretary to the Treasury (Lieut.-Colonel Colville)

The answer to the first part of the question is in the affirmative; the system has worked satisfactorily and I do not think that any change is called for. The difficulty to which my hon. and gallant Friend refers is readily met in practice.

Captain Strickland

Is the right hon. Gentleman aware of the lack of knowledge on the part of these manual workers of the procedure to adopt in order to make their claims for repayment?

Lieut.-Colonel Colville

The half-yearly assessment was adopted to suit the wage-earner, and I have no general evidence of complaint about it. In fact, apart from one letter which my hon. and gallant Friend sent me, I have no evidence of complaint at all.