HC Deb 21 February 1917 vol 90 cc1344-5W
Colonel YATE

asked the Chancellor of the Exchequer if he will take steps to extend to persons assessed under Schedule A in respect of earned income the right to pay the duty thereon in two equal instalments as is the case, under Section 33 of the Finance (No. 2) Act, 1915, in all other assessments in respect of earned income, whether under Schedules B, D. or E, and so remove the existing difference between such assessments under Schedule A and those under Schedules B, D, or E, and in many cases relieve the hardship which now falls upon certain persons, more especially ministers of various religious denominations, assessed under Schedule A, of having to pay the whole of the duty upon their earned income in one sum at the beginning of the year?


I am advised that it would be practicable, to extend the benefit of the instalment system to clergymen by transferring the assessment upon their tithes and other emoluments from Schedule A to Schedule E of the Income Tax. I am prepared to give careful consideration to the matter, though I cannot, of course, anticipate my Budget proposals.

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