§ 33. Mr. Pageasked the Chancellor of the Exchequer if he will give an estimate of the annual amount of allowances made under Schedule A in respect of land tax, drainage and fencing and embankment charges, and repair of sea walls.
§ The Financial Secretary to the Treasury (Mr. J. E. S. Simon)The total is of the order of £½ million.
§ Mr. PageHow much of that comes from owner-occupiers? Is that a reduction of the £34 million collected from owner-occupiers in the year?
§ 34. Mr. Pageasked the Chancellor of the Exchequer if he will give an estimate of the annual amount of the allowances made under Schedule A in respect of tenths and first fruits, duties and fees on presentations, procurations and synodals, repairs of collegiate churches and chapels, chancels, and university colleges and halls.
§ Mr. PageIs my hon. Friend satisfied that the Treasury is not making a profit out of the ignorance of people that such deductions can be claimed as is the case with the ordinary maintenance claims.
§ Mr. SimonNo, Sir. In view of the fact that it has not been considered justifiable to keep statistics of these matters, I can- not be certain of that.
§ 35. Mr. Pageasked the Chancellor of the Exchequer if he will give an estimate of the annual amount of allowances made under Schedule A for the last complete fiscal year in respect of the deductible five-sixths of a tithe annuity or a rent- charge in lieu of tithe and the deductible one-eighth of the assessment on lands, inclusive of farmhouse.
§ Mr. PageIs not the cost of the administration of these complicated provisions out of all proportion to the amount collected? Is there really any point in bothering about Schedule A tax any further?
§ Mr. SimonI think I have answered that question by my hon. Friend before. There is a very substantial profit to the general taxpayer in the collection of this tax, and costs of administration are by no means disproportionate.