§ Mr. CONDONasked the Chancellor of the Exchequer if companies having their head offices in London or elsewhere outside of Ireland furnish to the Commissioners of Income Tax particulars showing how much of that tax is deducted from shareholders resident in Ireland and which should be part of Ireland's contribution to the Imperial Exchequer; if not, in what way does Ireland get credit for such Income Tax; is the Estate Duty payable on Guinness shares, and other Irish companies having London head offices, on the death of the shareholder credited to England or Ireland; have grants of probates and administrations for such shares to be re-sealed in London; and is the duty paid in London on tea consumed in Ireland credited to Ireland; and how is such duty ascertained by the Government?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is in the negative. For the purposes of the Financial Relations Returns (House of Commons Paper 190, of 1912), the Income Tax in question, as collected in each part of the United Kingdom, is adjusted to give the true contribution by each part of the United Kingdom on the basis of information derived from the statistics of the 795W Estate Duty. The Estate Duty payable on Guinness shares and the shares of other Irish companies, on the death of the shareholder, is credited to the country in which it is paid, which is usually the country where the shareholder was domiciled. Grants of probate or administration, either original or resealed, for such shares are required in the country where the transfer register is situate. The duty paid in Great Britain on tea consumed in Ireland is ascertained and credited to Ireland on the principle explained on page 3 of the Return quoted above.