§ Mr. C. BATHURSTasked the Chancellor of the Exchequer what are the several species of property included in the description lands in the statistics of the Income Tax contained in the Annual Reports of the Commissioners of Inland Revenue; and whether, in order to avoid the misapprehension consequent upon the association for the purpose of these statistics of classes of property of entirely different character and user, he will secure the separation in the Commissioners' future annual reports of lands in agricultural occupation from all other hereditaments?
§ Mr. LLOYD GEORGEUnder the heading "Lands," appears mainly the annual value of farm lands, farm buildings, and tithe rent-charge. The statistics follow the administrative machinery of assessment, and I see no reason for any alteration.
§ Mr. C. BATHURSTasked the Chancellor of the Exchequer what proportion of the total income coming under review for the purposes of Income Tax in England and Wales is derived from the ownership of lands; also what proportion of the aggregate revenue produced within the same area by the imposition upon the basis of income and rateable value of Income Tax and rates combined was derived from property of this description during the last financial year for which corresponding figures are available?
§ Mr. LLOYD GEORGEI regret that the information necessary to enable me to reply to the hon. Member's question is not available.
§ Mr. C. BATHURSTasked the Chancelor of the Exchequer whether an owner claiming repayment of Income Tax under 1162W Schedule A, by virtue of Section 69 of the Finance (1909–10) Act, 1910, must show separately the cost to him of maintenance, repairs, insurance, and management, according to the average of the preceding five years, in respect of land (including farmhouses and other buildings, if any) and houses the annual value of which, as adopted for the purposes of Income Tax under Schedule A, does not exceed £8; and, if so, whether, having regard to the fact that on few estates only can the cost of maintenance, etc., under these two headings during the past five years be shown separately, he will give instructions that, in cases where the estate accounts only show the total cost of maintenance, repairs, insurance, and management on the whole estate, this total cost shall, for the purposes of Section 69 of the Act, be divided as fairly as possible, and to the satisfaction of the surveyor, between land, houses of annual value not exceeding £8, and other hereditaments comprised in the estate to which Section 69 of the Act does not apply?
§ Mr. LLOYD GEORGEI beg to refer the hon. Member to the reply given by my right hon. Friend the Financial Secretary to the Treasury to the hon. Member for the Ross Division of Herefordshire on the 15th ultimo. I may add that, when a question arises as to the apportionment of expenditure (not distinguished in the owner's accounts) between properties falling within the scope of the claim and outside of it respectively, instructions have been issued to the Surveyors to endeavour to agree with the owner as to the proportion allowable. Failing such agreement, the amount is a matter for the decision of the District Commissioners of Taxes.
§ Mr. BRIDGEMANasked the Chancellor of the Exchequer whether, in view of the fact that persons who are, or have been, employed in the service of the Crown, and are resident abroad, are entitled to the statutory allowances for Income Tax, he will consider the propriety of extending the same treatment to widows of persons who have been employed in the service of the Crown resident abroad?
§ Mr. LLOYD GEORGEI should be very glad to consider an amendment of the law to this end if I can be assured that it would be treated as non-controversial.
§ Mr. JAMES MASONasked the Secretary to the Treasury whether he is aware that within the last three years the Special Commissioner appointed for 1163W assessing and hearing appeals on Income Tax have in most cases been ex-surveyors of taxes; whether it is intended to appoint an ex-surveyor of taxes to the post of presiding Special Commissioner on the retirement of the present holder of that office; and whether, having regard to the fair treatment of the taxpayer, he will take care in future that men whose business it has been for years to view disputes about Income Tax from the standpoint of the Revenue should not be placed in the position of arbiters in such matters?
§ Mr. HOBHOUSEOf the three Special Commissioners appointed within the last three years only one had previously been a surveyor of taxes. The answer to the second part of the question is in the affirmative, the selection being made by merit; while, as regards the concluding suggestion, fair treatment of the taxpayer has been, and will continue to be, afforded by all Special Commissioners appointed by His Majesty's Government.