§ Mr. SAMUEL ROBERTSasked the Chancellor of the Exchequer whether he is aware that, in certain cases, appeals against assessments of licensed property were lodged in October, 1910, but have not yet been heard by the Commissioners of Income Tax; whether he is aware that nevertheless the collectors are now applying for the payment of the second moiety of the Licence Duties on the basis of the annual value which is thus in dispute; whether he will take steps to expedite the 1665W decision on the appeals; and whether, pending such decision, he will issue instructions for the collection of the second moiety of the duties to be suspended?
§ Mr. HOBHOUSEMy right hon. Friend is aware that in the present year many causes have operated to delay the hearing by District Commissioners of Taxes of appeals against assessments of licensed property. He has no power to expedite the hearing of these appeals, but no doubt the Commissioners are fully alive to the desirability of dealing with outstanding cases as soon as possible. Licence Duty is chargeable on the annual value of the premises at the commencement of the licence year, and where that value has not been reduced on appeal the second moiety of the duties is payable on the basis of that value. It would not be possible to authorise the collection of the second moieties to be delayed until the appeals have been heard, but in any case where the annual value is reduced on appeal effect will be given to the reduction made by repaying any duty found to be overpaid.
§ Sir JOHN BARRANasked whether attention has been drawn to a statement of grievances put forward by the clerks to the surveyors of taxes; and whether any statement can be made with regard to it?
§ Mr. HOBHOUSEI am aware of the matter referred to by the hon. Baronet, and have no statement to make with regard to it. But the question of clerks to surveyors of taxes will shortly be reviewed by the Commissioners of Inland Revenue, who have already approached the Treasury on the subject.
§ Mr. CHARLES BATHURSTasked what was the total amount of income derived from agricultural land in the United Kingdom, including farm houses and other buildings held therewith, and coming under review for the purposes of Schedule A of Income Tax, in the financial years 1899–1900, 1907–8, 1908–9, and 1909–10; and what are the like particulars in respect of such property in England and Wales only?
§ Mr. HOBHOUSENo figures from purely agricultural land are available. The heading "Lands" in the statistics of the Income Tax contained in the annual Reports of the Commissioners of Inland Revenue is not confined to agricultural land. The gross income from "Lands"1666W brought under review for the purpose of the Income Tax (Schedule A) is:—
Year. Total for the United Kingdom. England and Wales only. £ £ 1899–1900 … 52,814,291 … 37,110,545 1907–1908 … 51,956,000 … 36,429,000 1908–1909 … 51,894,836 … 36,384,362 The figures for the year 1909–10 are not yet available.
§ Mr. CHARLES BATHURSTasked what was the total amount of income coming under review for the purposes of Income Tax in the United Kingdom in the financial years 1899–1900, 1907–8, 1908–9, and 1909–10 respectively; and what proportion of such income was in each of the above years derived respectively from (1) investments of personalty, professions, and businesses; and (2) real property under Schedule A; and what are the like particulars in respect of England and Wales only?
§ Mr. HOBHOUSEThe gross income brought under review for the purposes of the Income Tax was:—
Year. Total United Kingdom. Brought under review in England and Wales only. £ £ 1899–1900 … 791,735,413 … 682,020,599 1907–1908 … 980,117,000 … 848,548,633 1908–1909 … 1,009,935,926 … 873,994,849 The figures for 1909–10 are not yet available. Those for 1907–8 are estimated, owing to a necessary change in practice following legislation. The proportions asked for in the second part of the question are not known. The available information will be found in the Annual Reports of the Commissioners of Inland Revenue.