§ 51. Mr. Dodds-Parkerasked the Chancellor of the Exchequer whether he is aware that the new Double Taxation Agreements with the Colonies call upon companies to pay larger sums for Colonial Income Tax and correspondingly smaller sums for United Kingdom Tax; that companies having large holdings of United Kingdom Tax Reserve Certificates, which they are accordingly unable to surrender in satisfaction of United Kingdom tax liabilities within the prescribed period of two years during which interest accrues, lose all interest upon such Tax Reserve Certificates, as these cannot be accepted in payment of Colonial taxes by the Colonial Income Tax Office in London; and whether arrangements will be made with the Colonial Income Tax Office to accept Tax Reserve Certificates and interest accrued thereon in settlement of Colonial tax payable in the United Kingdom.
§ Sir S. CrippsTax Reserve Certificates may be tendered in payment of United Kingdom tax which falls due at any time up to five years from the date of issue, not two years as stated in the Question, but the allowance of interest is limited to a period not exceeding two years. It is not practicable to arrange for the acceptance of Tax Reserve Certificates in payment of Colonial Income Tax.
§ Mr. Dodds-ParkerDoes the Chancellor appreciate that his answer will mean that the public will be discouraged from using London as a centre in which to keep their balances in the way they have done hitherto?
§ Sir S. CrippsI think there are other factors more important than this one which will influence them.
§ 52. Captain John Crowderasked the Chancellor of the Exchequer whether he is willing to consider proposals for relief from payment of a limited amount of Income Tax by a person who suffers from permanent physical disability and who satisfies the Commissioners of Inland Revenue that by reason thereof he is obliged to maintain a motor car for travelling from his home to his place of work so that he may be enabled to work at his trade or employment.
§ Sir S. CrippsI cannot anticipate my Budget Statement.
§ Captain CrowderI asked the Chancellor if he would consider this question. Will he consider giving some relief to disabled men who cannot get to work without a motor car? Would he not agree that it might be cheaper for the Revenue to allow him some relief than to pay him unemployment pay because he could not get to work?
§ Sir S. CrippsI am quite prepared to consider that point.
§ 65. Mr. James Hudsonasked the Chancellor of the Exchequer whether he will give an estimate of the total annual amounts paid, respectively, in Income Tax by organisations which describe themselves as political parties and those described as religious, educational or charitable, but compelled to pay Income Tax because they seek to secure certain of their objects by legislative means; and whether he will consider altering regula- 746 tions which deprive bodies like the Temperance Council of the Christian Churches from such exemption from tax as is enjoyed by other Christian charitable bodies.
§ Sir S. CrippsThe information asked for in the first part of the Question is not available. As regards the second part, this is not a matter of regulations, but of the general law relating to charities; and I cannot propose a special exemption from tax for bodies which are not charitable.
§ Mr. HudsonAs my right hon. and learned Friend is not able to obtain the information for which I ask, does he not think it wise not to be so satisfied as he expressed himself the other day to be with the regulations under which these things are done?