HC Deb 27 February 1919 vol 112 c1965W

asked the Chancellor of the Exchequer whether, in view of the desirability of encouraging the construction and maintenance of sewers in the interest of public health, and of the hardship at present existing in Scotland, of sewers, which were formerly exempt, now being subject to what is equivalent to a double assessment of Income Tax, he will take steps to have the law amended to remedy the hardship by providing that sewers in Scotland shall be exempt from Income. Tax, or otherwise that tax deducted from interest on sewer loans may be retained as is done in the case of water and other public utilities?


The Income Tax position in this matter was explained in the answer given to the hon. Member's question of the 13th instant. The general question of the Income Tax liability of local authorities in respect of non-productive property and the tax deductible by them from payments of interest on loans raised in connection with such property is one that might be raised before the Royal Commission on the Income Tax which is shortly to be set up.

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