§ 63. Mr. Parkerasked 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 1281 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. Dayasked 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. SimonThe total amount of discount allowed in the year to 31st March, 1937. was £69,397, and the number of cases was 2,240.
§ Mr. DayDoes 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. SimonThe 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. DayWould the right hon. Gentleman consider issuing, with the notice of assessment, a special notice calling attention to that arrangement?