§ Mr. RAMSDEN
asked the Chancellor of the Exchequer whether the rebate from Income Tax allowed to married men with families is also applicable to widows and widowers left with children entirely dependent on them?
Under the Budget proposals, the increased exemption limit and abatement allowance in the case of a married couple are not applicable either to a widower or a widow. The Income Tax deductions in respect of children are, however, allowable to the widower or widow, equally with the married taxpayer; moreover, where a female relative resides with the widower or widow for the purpose of looking after the children, a further deduction is made.
§ Dr. M'DONALD
asked the Chancellor of the Exchequer if he will take steps to remove the growing anxiety of the neutral and friendly traders who, in consequence of the passing of the Finance (No. 2) Act, 1915, and who were represented by agents in this country, have been assessed to Income Tax through their agents, which has been appealed against, and that in practically all such cases their claims have remained unsettled for four years, notwithstanding the fact that in each successive financial year fresh assessments have been made?
I am not aware of the cases to which my hon. Friend 2245W refers, but if he will furnish me with particulars I will have them examined and communicate with him as soon as I am in a position to do so.
§ Dr. M'DONALD
asked the Chancellor of the Exchequer if he purposes adopting the recommendations of the Royal Commission on Income Tax which apply to British resident agents who are acting for neutral and friendly principals?
As I have already indicated, the various recommendations of the Royal Commission, which are not being dealt with in the Budget, will receive careful consideration in connection with the Revenue Bill which it is proposed to submit to Parliament at a later stage. As my hon. Friend will appreciate, I am not in a position to state what course may eventually be taken in regard to any particular proposal contained in these recommendations.
asked the Chancellor of the Exchequer if a collector or inspector of taxes is in order in assessing a taxpayer for Income Tax without first calling upon him to make a return?
Although, in practice, return forms for Income Tax purposes are served individually as far as possible, the general notices requiring returns, which are affixed by the assessors to the church doors and in other public places, are in themselves sufficient and can be properly followed in due course by the making of an assessment where the taxpayer has failed or neglected to make a return.