§ 26. Mr. Rankinasked the Secretary of State for the Colonies whether he is aware that in Northern Rhodesia tax evasion by Africans is treated as a criminal offence, whereas non-payment of income tax by Europeans is treated as a civil offence; and whether he will now advise the Government of Northern Rhodesia to change this practice of racial discrimination.
§ Mr. LytteltonThis is a complicated subject on which I have written fully to the hon. Member The short answer is that non-payment of tax by Africans and Europeans is, in the first instance, 358 a civil matter and in both cases the tax is recoverable by civil action. Wilful evasion by both Europeans and Africans renders them liable to criminal proceedings, although the nature of the proceedings brought differs somewhat in the two cases.
§ Mr. RankinMay I thank the right hon. Gentleman for the very full reply which he sent me, and which I received about an hour ago? Will he circulate that reply in the OFFICIAL REPORT? Will he explain the concluding sentence in the reply, in which he says that:
The main difference between the provisions applicable to the African and the provisions applicable to the Europeans is that if an African does not pay tax within a prescribed time there is a legal presumption under Section 14 (2) of the Native Tax Ordinance that he intends wilful evasion. This does not apply to non-payment of Income Tax.Does not that seem to indicate a measure of racial discrimination?
§ Mr. LytteltonThe hon. Member may be assured that there is no racial discrimination either intended or actually enforced. The circumstances of the taxpayers make some differences essential, but I will gladly write to the hon. Gentleman on this very tangled matter if he wishes for further information.
§ Mr. GowerWould the Secretary of State agree that there seems to be some case for saying that there should be the same practice for Europeans and coloured people in this case? I appreciate that my right hon. Friend has inherited something which is based on historical reasons, but could he make representations to the local authority for some revision of the present system?
§ Mr. LytteltonFrankly, I do not think that that is called for at the moment because these recoveries of tax cover a very small sum. They are unsupported by income tax returns and a little difference is required in the two cases. It is not a matter of discrimination.
§ Mr. RankinIs the right hon. Gentleman agreeable to publishing in the OFFICIAL REPORT the full reply which he has sent me?
§ Mr. LytteltonI do not think I could do that within the rules of the House, but I can put it in the Library if that will help hon. Members.
§ Mr. RankinIn view of the unsatisfactory result of the reply to this Question, I give notice that I shall raise the matter on the Adjournment at the earliest possible moment.