HC Deb 10 June 1910 vol 17 c1010W

asked the Chancellor of the Exchequer why it is estimated, according to the Return with reference to Income Tax for the past three years, that the increase for the year 1909–10 over the year 1908–9 will be about £107,000 in the case of Ireland but only about £35,000 in the case of Scotland, the estimated figures for the past year for Ireland being £1,327,819, and for Scotland £3,324,956?


No exact comparison can be made, at the present time, of the variation in the estimated yield of Income Tax between Scotland and Ireland for the two years in question. But it may be pointed out that in Scotland the proportion of tax that is charged on trades, etc., under Schedule D is much larger than in Ireland; and it follows, as a consequence of ordinary fluctuations in trade profits, that the tax collectible in the former country will normally differ more widely from year to year than in Ireland.