§ 28. Mr. Rileyasked the Secretary of State for the Colonies what is the present scale of income taxation in operation in Jamaica; whether, in addition to the standard Income Tax scale there is a Super-tax; and, further, what was the total amount of the income of persons in 1382 Jamaica liable for Income Tax assessment; and the total receipt of standard and Super-tax for the last completed financial year?
Mr. M. MacDonaldAs the reply is rather long and contains many figures, I will, with the hon. Member's permission, circulate it in the OFFICIAL REPORT.
§ Mr. RileyIs the right hon. Gentleman satisfied that the rates of Income Tax now operating in Jamaica are adequate for the existing situation, in view of the fact that at the present time on an income of £1,000 a person pays £17 as against £127 in this country for a single man?
Mr. MacDonaldProposals for considerable increases in Income Tax in Jamaica are at present before the Legislative Council there, and I very much hope that they will be accepted early.
§ Following is the answer:
§ The present rates of Income Tax in Jamaica are as follow:
| On the first £300 of income | Nil. |
§ On every pound of the income beyond—
| s. | d. | |
| £300 and up to £400 | 2½ | |
| £400 and up to £500 | 3 | |
| £500 and up to £750 | 6 | |
| £750 and up to £1,000 | 9 | |
| £1,000 and up to £1,500 | 1 | 3¾ |
| £1,500 and up to £2,000 | 1 | 9 |
| £2,000 and up to £5,000 | 2 | 2¼ |
| £5,000 and up to £8,000 | 3 | 0 |
| £8,000 and up to £10,000 | 3 | 6 |
| On every pound beyond £10,000 | 4 | 0 |
§ There is no separate Super-tax in addition to this scale.
§ The total of the gross incomes assessed for the year of assessment 1937 amounted to £4,029,946, and the total Income Tax receipts for the financial year ending 31st March, 1938, were £101,650.
§ Proposals at present before the Legislative Council of Jamaica provide for considerable upward revision of the present rates of Income Tax.
§ 29. Mr. Rileyasked the Secretary of State for the Colonies how many civil servants in the service of the Government of Jamaica have been transferred from civilian service to war service; and whether, in the case of any such transference, steps have been taken to provide new officials for the posts vacated?
Mr. MacDonaldI have not the information for which the hon. Member asks. But I am satisfied that the Governor is fully alive to the importance of maintaining essential Government services at as high a level as the exigencies of the local situation in war permits.