§ Mr. HOLTasked the Secretary to the Treasury what was the amount of Income Tax collected last year under Schedule B from farmers and other persons, respectively?
§ Mr. BALDWINThe total amount collected under Schedule B has not yet been finally ascertained, but is estimated to have been about £ 3,000,000. The amounts collected from farmers and other persons, respectively, are not separately recorded.
§ Mr. HOLTasked the Secretary to the Treasury whether there is any difference, and, if so, what, regarding the assessment to Income Tax under Schedule B of the occupiers of sporting rights in England and Scotland, respectively?
§ Mr. BALDWINA tenancy of sporting rights does not of itself involve liability to Income Tax, Schedule B, but where the rights of sporting arc rented with the lands the full annual value of the lands for the purposes of Schedule B includes the value of the sporting rights. This is the case both in England and Scotland. As regards sporting rights over lands which are in the occupation of the owner, the differences between Scottish and English law relating to the tenure and the rating of lands inevitably involve some difference of treatment for Income Tax purposes.