§ Mr. AUSTEN CHAMBERLAINasked the Chancellor of the Exchequer whether, in view of the grave financial difficulties in which many traders have been placed by the stoppage of trade in consequence of the coal strike, he will give instructions that persons so situated shall be allowed reasonable time for the payment of their Income Tax this year if in other years they have been regular payers?
§ Mr. MASTERMANThe Income Tax on profits assessable under Schedule D of the Income Tax Acts for the year 1911–12 was due on or before the 1st January, 1912—that is two months before the commencement of the coal strike—and has already been paid by the vast majority of traders. In any case where payment has not yet been made and the circumstances are shown to be those indicated in the right hon. Gentleman's question, special consideration will be given. I may add that the announcement made on this subject in this morning's newspapers is wholly unauthorised.