HC Deb 12 March 1940 vol 358 cc999-1000
47. Mr. Kirkwood

asked the Chancellor of the Exchequer whether he is aware that the present bi-annual system of Income Tax collection makes calls upon the working classes at the new year and at the moment of the Glasgow Fair holidays, when they are least able to find ready money; and will he therefore consider an alternative system of monthly payments, by the purchase of stamps or certificates, so that this hardship may be reduced for the small taxpayer and the money may be quicker at the country's service?

Sir J. Simon

It is already open to weekly wage-earners employed by way of manual labour to spread payment of the Income Tax due each half-year over 13 weeks by means of stamps in accordance with an arrangement which is printed on the notice of assessment.