HC Deb 09 March 1910 vol 14 c1596W

asked whether instructions are issued to the Income Tax assessors to take into consideration the compound allowance made to owners in fixing the assessment against a house for Income Tax and Inhabited House Duty?


The allowance made to an owner in respect of properties of which tenants' rates are paid by him is such as is provided for by Section 63 (Rule 10) of the Income Tax Act, 1842, which directs that an allowance is to be made for sumsbonâ fide paid by the landlord for parochial rates payable by the occupiers, and the assessors are instructed accordingly.