Major NEWMANasked the Chancellor of the Exchequer whether he is aware that the repayment of over-collected Income Tax on dividends by the Inland Revenue authorities only at intervals of six months inflicts hardship on persons not subject to tax or in receipt of small unearned incomes; and will he arrange that such overpaid Income Tax shall be repaid quarterly instead of half-yearly?
Mr. CHAMBERLAINThe Board of Inland Revenue have during the War made improved arrangements to enable the taxpayer to obtain relief, by adjustment of direct assessments as well as by repayment. It is their intention to make further improvements as staff conditions permit, and they hope to be able in about eighteen months from the present time to decentralise the system of repayment and to admit claims quarterly.