HC Deb 08 November 1949 vol 469 c1058
51. Mr. Fernyhough

asked the Chancellor of the Exchequer if he will state the total amount of tax remitted on hardship grounds during this last two years; the class of people to whom the remission was made; and how many of them were in the Pay As You Earn category?

Sir S. Cripps

My hon. Friend will find particulars of tax remitted in the accounting years 1946–47 and 1947–48, the latest years for which information is at present available, in the Reports of the Comptroller and Auditor General on the Appropriation Accounts of the Inland Revenue Department for those years. I am afraid that it is not possible to give separate information for the P.A.Y.E. field.

Mr. Fernyhough

Could the Chancellor assure the House that in the event of any people in the P.A.Y.E. category getting into difficulties subsequent to having paid Income Tax, they will receive the same consideration as people who have to be excused thousands?

Sir S. Cripps

Certainly.