HC Deb 23 November 1914 vol 68 cc801-2W

asked the Chancellor of the Exchequer if he will consider the case of the taxation of the whole of the income of comparatively poor people who, for reasons which may be excellent and unavoidable, reside outside the United Kingdom though still in the British Empire, inasmuch as a widow with an income of £150 per annum from investments in this country is mulct in the sum of £18 15s., or one-eighth of her income, none of which she would be called upon to pay if she resided in England, which is practically a case of fining for residing in the Colonies?


The restriction of Income Tax relief in respect of small incomes to the case of persons resident in the United Kingdom, who, unlike persons resident abroad, are also subject to the indirect taxation of the country, followed upon the recommendations of the Income Tax Committee presided over by the late Lord Ritchie, who issued their report in 1906. I do not see my way to extend the exceptions contained in the proviso to the restricting section, of the existence of which the hon. Member is no doubt aware.