HC Deb 09 March 1911 vol 22 cc1716-7W

asked whether a clergyman's manse or parochial residence is now liable to be assessed for Income Tax and its valuation added to the clergyman's gross income, and whether there are any exceptions to this rule; whether the taxes paid on the manse are deducted from the total income; whether a deduction can be made from the valuation of the manse in respect of those parts which are used for professional duties; whether a payment made compulsory upon a clergyman by the ecclesiastical law of his church may be deducted from his total income; whether a clergyman is allowed to deduct a certain sum for the purchase of books; and whether glebe land around a manse is now liable for Income Tax?


As regards the first part of the question, the annual value of a clergyman's manse or parochial residence is liable to be assessed to Income Tax; but the question whether such annual value forms part of the income of the clergyman for Income Tax purposes depends on the particular circumstances of "ach case. With regard to the second part, no deduction in this respect is made from statutory income. As regards the third and fourth parts, I beg to refer the hon. Member to the provisions of Section 28 of the Finance Act, 1907, and of Section 60 (Schedule A, No. V.) of the Income Tax Act, 1842, respectively. The reply to the fifth part of the question is in the negative, and the sixth part in the affirmative.