HC Deb 30 June 1943 vol 390 cc1607-8
19. Mr. Riley

asked the Secretary of State for the Colonies whether he will set out the current rates of Income Tax in the East African, West African and West Indian British Colonies, respectively?

Colonel Stanley

Income Tax in the Colonies is in general assessed at a fixed rate in the case of companies and a table of the company rates in the Colonies referred to will be circulated in the OFFICIAL REPORT. In the case of individuals there are many varying rates in each Colony, according to the person's income; and the deductions allowed in respect of a wife, children, etc., vary between the different Colonies. It is not, therefore, possible to draw up a simple statement giving the information asked for. The minimum and maximum rates of tax (including Surtax) in those Colonies will, however, also be included in the table circulated with the OFFICIAL REPORT.

Following is the table:

COLONY. COMPANIES. INDIVIDUALS.
Minimum. Maximum.
(rate in £) (rate in £)
East Africa: s. d. s. d. s. d.
Kenya 4 0 2 0 12 6
Uganda 4 0 2 0 12 6
Tanganyika 4 0 2 0 12 6
Zanzibar 4 0 1 0 10 6
Nyasaland 5 0 1 3 14 6
Northern Rhodesia 6 0 1 0 8 0
West Africa:
Nigeria 5 0 3 10 0
Gambia 10 0 3 15 0
Gold Coast {Income Tax legislation is to be introduced this year based on the Nigerian legislation.
Sierra Leone
West Indies:
British Guiana 5 0 1 2½ 12 0
British Honduras 5 0 5½ 12 6
Barbados 5 0 6 12 0
Jamaica 6 0 6 12 0
Trinidad 7 6 1 7 17 0
Leeward Islands:
Antigua 3 6 2 9 0
Montserrat 3 0 1½ 6 9
Virgin Islands Nil Nil Nil
St. Kitts-Nevis 7 0 1 13 6
Windward Islands:
St. Vincent 4 0 4 10 6
St. Lucia 5 0 6 10 0
Grenada 4 0 7½ 9 2
Dominica 6 1½ 1½ 8 9