HC Deb 07 May 1909 vol 4 cc1406-7W

asked the Secretary to the Treasury whether he will consider the case of the partners in a firm, each of whom has an individual income of less than £2,000, and who obtained relief in respect of earned income for the year ending April, 1908, but who, owing to the forms for claiming relief for the year ending April, 1909, being mislaid during the absence of one of the partners on holiday, omitted to send in a claim before the 30th September last; and whether, under the circumstances, and seeing that the Government, if inadvertently they had omitted to claim the tax in any year, can recover it in the next, the persons referred to will be allowed to claim the rebate in the same way as claims for return of income tax on life assurance are made?


Having regard to the provisions of Section 19(4) of the Finance Act, 1907, I regret that the case referred to in the question is not one in which the benefit of the lower rate of tax in respect of "earned" income could be granted.