§ 48. Miss Irene Wardasked the Chancellor of the Exchequer if he will give an assurance that no more post-war credits will be impounded to pay arrears of Income Tax due to errors in coding on the part of the authorities.
§ Sir S. CrippsTo the extent that tax is unpaid for any year, the credit for that year is less by that amount. There is also the arrangement, announced by my predecessor on 29th October, 1946, by which arrears of tax due at the end of 1945–46 are set off against any postwar credit for the year 1945–46. Otherwise, it is not the practice to refuse payment of credits in order to collect arrears.
§ Miss WardDoes the right hon. and learned Gentleman really feel that this is a satisfactory way of implementing the pledge given by the Coalition Government, that post-war credits would be repaid, especially to the aged?
§ Sir S. CrippsI think it is very satisfactory and convenient.