HC Deb 14 July 1920 vol 131 cc2404-5W
Mr. G. LOCKER-LAMPSON

asked the Chancellor of the Exchequer what is the estimated cost of the various personal reliefs, abatements, and allowances granted in each of the years 1913 to 1919, inclusive?

Mr. CHAMBERLAIN

The estimated amount of tax, calculated at the various rates in force for each year as determined by the total income, from which individuals were relieved by the allowances for abatements, life insurance premiums, children and (for 1918–19) for wife, housekeeper and dependent relatives, is approximately as follows:

£
1913–14 6,700,000
1914–15 9,300,000
1915–16 16,500,000
1916–17 45,500,000
1917–18 63,000,000
1918–19 85,000,000
1919–20 Not yet available.

Mr. LOCKER-LAMPSON

asked the Chancellor of the Exchequer what is the number of individuals liable to Income Tax for each of the years 1913 to 1919, inclusive?

Mr. CHAMBERLAIN

The number of individuals with incomes exceeding the exemption limit is estimated as follows:

Year. No.
1913–14 (exemption limit £160) 1,200,000
1914–15 (exemption limit £160) 1,240,000
1915–16 (exemption limit £130) 1,480,000
1916–17 (exemption limit £130) 3,264,000
1917–18 (exemption limit £130) 4,476,000
1918–19 (exemption limit £130) 5,346,000
1919–20 (exemption limit £130) 6,800,000
A proportion, however, of the taxpayers were entirely relieved from tax by the personal reliefs (e.g., in respect of children) to which they were entitled.

Mr. LOCKER-LAMPSON

asked the Chancellor of the Exchequer what is the estimated number of employed persons not paying Income Tax, males and females, for the years 1913 to 1919, inclusive?

Mr. CHAMBERLAIN

I have no information as to the number of employed persons not paying Income Tax.