§ Mr. NORMAN CRAIGasked the Secretary to the Treasury whether he is aware that delay occurs in the settlement of claims for abatement and exemption from Income Tax; that claimants are required to send their receipts for Income Tax to Somerset House with their claims; that, where the claimants also need such receipts in order to justify deduction from rent due to superior landlords, the delay and the retention of the receipts by Somerset House leaves claimants without abatement and without the means of making deduction from rents; and whether he will take steps to avoid unnecessary hardship by expediting the consideration of claims?
§ Mr. HOBHOUSEThe work in connection with the examination of claims for repayment of Income Tax is always particularly heavy at this period of the year, but every effort is made, and with success, to reduce the delay in the settlement of the claims to a minimum. Evidence of payment of the duty is required before repayment can be made, but I have no knowledge that the hardship referred to in the latter part of the question has actually arisen. If, however, the honourable Mem-1488W ber is aware of any case of such hardship I will cause inquiry to be made on his supplying me with particulars.