§ Mr. YOUNGERasked the Chancellor of the Exchequer whether it is now admitted that there is inequality of taxation as between Income Tax payers who receive precisely similar emoluments from corporate bodies and from individual employers, seeing that those coming within the first category are assessed on the salaries accruing to them in the year of assessment, whereas those coming within the second category may, at their option, be assessed on the three years' average; whether that inequality is accentuated by the fact that district commissioners of taxes are allowed in their discretion to give only subordinate officials of corporate bodies the benefit of being placed on the same level as all employés of individual employers; and whether, if the circumstances are as stated, he will include a provision in the Revenue Bill conferring equal rights upon taxpayers coming within either category?
§ Mr. LLOYD GEORGEIt is not optional, but obligatory, for employés of individual employers to be assessed on the three years' average. Officials holding distinctive appointments under corporate bodies have greater fixity of tenure. The salaries are well defined, and are not so liable to fluctuation as those of officials in a subordinate capacity and of employés who are assessed on the three years' average. I do not see my way to include such a provision in the Revenue Bill as that suggested.