HC Deb 23 April 1952 vol 499 cc398-400
36. Mr. Dugdale

asked the Secretary of State for the Colonies the rates of Income Tax and Surtax payable in each Colony, or, if the figures are not easily available in all of them, in a representative selection of Colonies.

Mr. Lennox-Boyd

As the reply consists of a long series of figures, I will, with permission, circulate it in the OFFICIAL REPORT.

Following is the reply:

Colony Tax on Companies in the £ Progressive Rates of Income Tax on Chargeable Income of Individuals Minimum Allowance Remarks
s. d.
West Indies—cont.
St. Lucia … … 6 6 6d. first £100 increasing up to 13s. over £5,000. £100
St. Vincent … … 6 0 7.2d. first £104 increasing up to 15s. 7d. over £3,125. £100
East Africa
Kenya … … … 5 0 1/6 cents first £400, next £1,200 1/6 cents plus 1/8 cents for every £ in excess of £400. 5s. over £1,600: Surtax over £2,000 up to a maximum of 11s. over £50,000, i.e., 3d.–9s. over £8,500 then 5s.–11s. over £50,000. £200
Tanganyika … … 4 0 £200
Uganda … … 4 0 £200
Zanzibar … … 4 0 £200
Central Africa
Nyasaland … … 7 6 1s. 3d. first £200 increasing up to 5s. over £1,100: Surtax over £1,500 from 1s. 3d.–9s. 6d. over £29,500. £250
Northern Rhodesia … 7 6 2s. first £500 increasing up to 7s. 6d. over £1,750. £250
West Africa
Gambia … … 10 3 6d. first £200 increasing up to 15s. over £10,000. £200
Gold Coast … … 9 0 3d. first £200 increasing up to 15s. over £10,000, £200
Nigeria … … 9 0 4½d. first £200 increasing up to 15s. over £10,000. £200
Sierra Leone … … 7 6 6d. first £400 increasing up to 15s. over £9,600. £300
Other Colonies
Aden … … … 7 6 9⅗d. first £300 increasing up to 15s. over £15,000. £300
Cyprus … … 7 6 1s. first £100 over £250 increasing up to 15s. over £6,000. £300 Increased rates for bachelors.
Falkland Islands … 3 6 1s. first £100 over £100 increasing up to 3s. 6d. over £950. £100 Only 14 taxpayers above £2,000 p.a.
Fiji … … … 6 3 First £5,000 1s. 3d. plus increase by.012d. for every £1 up to 6s. 3d. over £F5,000 plus surtax in excess of £1,000 of 1s. 3d. minimum up to a minimum rate of surtax of 10s. on that part of chargeable income over £F30,000. £150
British Solomon Islands Protectorate. 1 3 £200
Gilbert & Ellice Islands 1 3 £200
Tonga … … … 5 0 3d. first £200 increasing up to 7s. 6d. over £2,500. £150
Malta … … … 5 0 2s. first £200 increasing up to 6s. 6d. over £900 plus surtax over £2,500 from 2s.–3s. 6d. £240
Mauritius … … 8 0 2s. first £375 increasing up to 15s. 7d. over £7,500. £225
Seychelles … … Varying rates from 2% on first £75 up to 40% on amount over £1,275. 5d. first £75 increasing up to 8s. over £1,275. £30 Plus 25% or bachelors.