49. Mr. E. P. Smithasked the Chancellor of the Exchequer what were the receipts under the tithe redemption annuities during the last fiscal year and what was the cost of collection.
§ Sir J. AndersonThe receipts and payments of the Redemption Annuities Account are published annually, and the Accounts for the last financial year were published on 29th February (House of Commons Paper 32 of 1944). It will be seen that the instalments of annuities collected in that year amounted to £2,754,190 and that the total administrative expenses incurred under the Tithe Act, 1936, were £296,979. The separation of the costs of collection from the other expenses would involve an amount of labour disproportionate to the value of the result.
Mr. SmithDoes not the Chancellor consider that the cost of collecting this tax, included in the other figures he has given, is disproportionately high?
§ Sir J. AndersonI really do not know.
50. Mr. E. P. Smithasked the Chancellor of the Exchequer what were the amounts of tithe redemption annuities outstanding at the end of the last fiscal year and in how many cases has action been taken to recover the same.
§ Sir J. AndersonThe total amount of instalments outstanding on 31st March, 1943, was approximately £384,000, of which £260,000 has so far been recovered. Statistics of the number of applications to the Court in respect of these arrears are not readily available and the labour of extracting them would not be justifiable.
Mr. SmithDoes the right hon. Gentleman consider that it is high time, in the name of commonsense and good agriculture, that this antiquated impost should be removed from the land?
§ Sir J. AndersonI think that is a matter which was dealt with by Parliament not long ago.
§ Mr. GranvilleIs the Chancellor satisfied that the 1936 Act does provide machinery to deal with cases of excessive hardship?
§ Sir J. AndersonThat is a separate question. I should like to see it on the Order Paper.