HL Deb 04 June 1880 vol 252 cc1189-90

asked the Government, Why the full Income Tax under Schedule A was demanded and paid by Irish landlords in the year 1878-9, though in many cases no value equivalent to the Poor Law value (the valuation on which Income Tax is levied) was received by them?


, in reply, said, the Income Tax in Ireland was regulated by a different Act from that which regulated it in England. There was a provision in the Irish Act that a landlord in Ireland, when he lost rent by reason of the bankruptcy, insolvency, or misconduct of the tenant, by fraudulent assignment or the removal of goods, on proof of overcharge within six months, should get relief from the Special Commissioners. There was no similar process in England. He believed that in England the Income Tax Commissioners issued directions that, upon the remission of rent for the year 1879-80, a remission should be made on both Schedule A and Schedule B. When a landlord occupied his own lands through the tenancy becoming vacant, there was also a means of obtaining remission.