HC Deb 03 March 1938 vol 332 cc1280-1
63. Mr. Parker

asked the Chancellor of the Exchequer whether he is aware that certain aged Income Tax commissioners insist on attending meetings for duties which they are unable to perform in a proper manner, and that the Income Tax Codification Committee did not deal with this matter as they deemed it to be outside their terms of reference; and whether he will take steps to secure that in future these duties are performed by persons fully able to perform them?

The Chancellor of the Exchequer (Sir John Simon)

Any proposal of this character would require legislation, and, on the information at present available, I do not consider that any action in that direction is called for.

64. Mr. Day

asked the Chancellor of the Exchequer the total amount of discount allowed on the last financial year in respect of prepayment of Income Tax under Schedule D assessment according to Section 159 of the Income Tax Act, 1918; and the number of persons who availed themselves of this allowance during this period?

Sir J. Simon

The total amount of discount allowed in the year to 31st March, 1937. was £69,397, and the number of cases was 2,240.

Mr. Day

Does not the right hon. Gentleman agree that, if greater publicity were given to the fact that people can obtain a substantial discount by the prompt payment of Income Tax, many more would avail themselves of it?

Sir J. Simon

The hon. Member may recall that, as a result of some remarks made in the course of the Debates on the Finance Bill last year, a new arrangement was made; and, as far as I understand, arrangements are being made to state in very plain terms on the notice of assessment how discount can be obtained.

Mr. Day

Would the right hon. Gentleman consider issuing, with the notice of assessment, a special notice calling attention to that arrangement?