§ 44. Mr. Pageasked the Chancellor of the Exchequer how many appeals to the General Commissioners against assessment to Income Tax under Schedule A have been made and heard, respectively, during each of the past five complete fiscal years.
§ Mr. PageCan my right hon. Friend confirm that most of these appeals arise out of the discrepancy between new valuations and the valuations of existing houses, which were valued some 20 years ago? Does not that show that the method of collection of Schedule A tax is unsatisfactory?
Mr. AmoryIn the absense of the information for which my hon. Friend asked, I am not able to give him a certain reply to his Question.
§ 51. Mr. Pageasked the Chancellor of the Exchequer if he will give an estimate of the number of units of assessment for Schedule A tax which remain at the annual value determined at the last quinquennial valuation made some 22 years ago; and in respect of how many of such units an annual value has been determined since the last quinquennial valuation.
Mr. AmoryThe total number of Schedule A assessments is now about 17½ million, and it is estimated that in about a third of these the annual value has been determined since the last quinquennial revaluation which came into force in 1936–37.
§ Mr. PageIs not it a fact that because they have had a recent valuation as compared with the other two-thirds, that one-third is subsidising the other two-thirds to a certain extent, and is not that one of the unfairnesses of the Schedule A tax?
Mr. AmoryI am not sure that I accept the implication of what my hon. 1118 Friend has suggested, but I will take note of his views.
§ Mr. JayIn considering any case for reducing or abolishing Schedule A tax, will the Chancellor also take into account the need to be fair to those people who pay rent out of taxed income?
Mr. AmoryI will take account of all the relevant considerations, including the one mentioned by the right hon. Gentleman.
§ 52. Mr. Pageasked the Chancellor of the Exchequer if he will give an estimate of the amount of Schedule A tax paid annually by occupiers of property belonging to the Crown.
§ Mr. PageIs not this a case where my right hon. Friend could be fair to the tenants, in that the tenants of Crown property are called on to pay what is called a landlord's property tax without, apparently, any recourse to the Crown? Is not this another anomaly which would justify my right hon. Friend doing away with Schedule A tax?