HC Deb 13 May 1918 vol 106 c42W

asked the Chancellor of the Exchequer whether he is aware that, notwithstanding there is at present no Income Tax in the Isle of Man, the Treasury deducts the tax from the salaries and wages of Civil servants in that island; under what law such taxation is imposed; and whether, in the event of the Manx Parliament imposing an Income Tax, Civil servants employed in the island will be liable to pay both Imperial and insular Income Tax?


I would refer the hon. Member to the provisions of Section 146 of the Income Tax Act of 1842, from which he will see that Income Tax is chargeable in respect of all emoluments paid out of the revenue of the United Kingdom, wherever the duties of the office or employment are exercised. The answer to the last part of the question depends upon the terms of the Income Tax Bill now before the Manx Legislature, to which I would refer the hon. Member.

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