§ Mr. WILSON-FOXasked the Chancellor of the Exchequer what was the gross amount of income brought under review by the Commissioners of Inland Revenue during the year ended 31st March, 1917; and what were the amounts of Income Tax collected from persons whose incomes did not exceed £300 a year in each of the years ended 31st March, 1917, and 31st March, 1918, respectively?
§ Mr. BONAR LAWThe gross amount of income brought under review in the year 1916–17 is estimated at £1,655,000,000. The figures asked for in the second part of the question are not available.
§ Mr. RAWLINSONasked the Chancellor of the Exchequer whether Income Tax is now being charged in respect of pleasure grounds occupied by the owner and, in fact, producing no income; and, if so, under what Statute such a tax is imposed?
§ Mr. BONAR LAWThe Income Tax Acts impose charges (1) under Schedule A in respect of the property in all lands in the United Kingdom, and (2) under Schedule B in respect of the occupation of all such lands. In this connection reference may be made to Section 2 of the Income Tax Act of 1853 and to Sections 60 and 63 of the Income Tax Act of 1842.