§ Mr. THOMAS O'DONNELLasked the Chancellor of the Exchequer what is the gross income derived from land taxed under Schedule B (Profits derived from occupation) in each of the three countries, England, Scotland, and Ireland, in the years 1900, 1905, and 1908 respectively, as well as the actual amount of tax received from each of the three countries?
§ Mr. LLOYD-GEORGEThe following statement contains the information asked for by the hon. Member:—
Gross Income.* Year. England. Scotland. Ireland. £ £ £ 1900–1901 … 12,380,000 1,980,000 3,249,000 1905–1906 … 12,279,000 1,942,000 3,239,000 †l907–1908 … 12,200,000 1,939,000 3,241,000
Actual Produce of Income Tax. Year England. Scotland. Ireland. £ £ £ 1900–1901 … 171,000 33 000 31,000 1905–1906 … 146,000 31,000 28,000 †1907–1908 … 135,000 27,000 23,000 * The gross income derived from land taxed under Schedule B is assumed by law to be one-third of the annual value. The figures include the profits of nurseries and market gardens, which, though assessable under Schedule B, are estimated according to the rules of Schedule D. †The figures for 1907–8 are given, as those for 1908–9 are not yet available.
§ Mr. THOMAS O'DONNELLfurther asked what is the gross assessment of the capital value of land as well as the gross annual income taxed in England, Scotland, and Ireland under Schedule A, for the purposes of Income Tax in the years 1900, 1905, and 1908, respectively, also the deductions made in the three countries, respectively, on account of repairs, agricultural depression, etc., for income derived from land taxed under this schedule?
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§ Mr. LLOYD-GEORGEThe capital vaelue of land is not assessed, and its amount is not known.
The gross annual income, for Income Tax (Schedule A) purposes of property classified as "lands" (including rent charges under the Tithes Commutation Act, farm houses, farm buildings, etc.) was as under:—
Year. England. Scotland. Ireland. £ £ £ 1900–1901 … 36,942,000 5,944,000 9,751,000 1905–1906 … 36,610,000 5,821,000 9,721,000 1907–1908 … 36,335,000 5,801,000 9,722,000 The deductions (from the foregoing amounts) made in respect of repairs and agricultural depression were as under:—
Year. England. Scotland. Ireland. £ £ £ 1900–1901 … Repairs … 4,505,000 740,000 1,175,000 Agricultural depression … 131,000 7,000 446,000 1905–1906 … Repairs … 4,481,000 724,000 1,179,000 Agricultural depression … 115,000 4,000 457,000 1907–1908 … Repairs … 4,448,000 721,000 1,182,000 Agricultural depression … 76,000 4,000 342,000 Other deductions cannot be given, as they are not distinguished from those made in respect of houses and other buildings. The figures for 1907–8 are given as those for 1908–9 are not yet available.