§ Mr. Wade
Is the hon. Gentleman aware that considerable confusion and concern have been caused by the receipt of demands for Schedule A, even though in some cases they have been accompanied by an explanatory memorandum? In the hope of clearing up this confusion, may I ask two simple questions? First, is it true that in the current tax year the owner-occupier of freehold premises no part of which is let has no liability to any Schedule A tax, and, if so why have the demands been sent? Secondly, is it not correct that after 6th April, 1964, no one will be liable to any Schedule A tax and that after that date Schedule A tax will be finally abolished?
§ Mr. Green
If demands have been incorrectly sent, that is quite wrong and apologies will be made in any such cases. I should like to know of any such case, and perhaps I may have details of it. In response to the second question, perhaps I can best help the hon. Gentleman by referring him to my right hon. Friend's statement of 3rd April, 1963, column 457–8 of the OFFICIAL REPORT. If he remains in doubt, having read that original source of information, perhaps he will communicate with me.
§ Mr. Stratton Mills
When letters are written to the collectors of taxes on matters arising out of demands for Schedule A, will my hon. Friend encourage them to reply to such correspondence?
§ Mr. Rankin
Is it not the case that owner-occupiers in Scotland who pay feu duty will continue to pay Schedule A tax?
§ Mr. Callaghan
Is it not also the case that the person who pays the ground rent will not be able to regard it as a charge on his income next year and, to that extent, will be worse off than he has been so far?