§ Mr. HOLMES
asked the Chancellor of the Exchequer whether, in the event of the claim of an individual to repayment of Excess Profits Duty, in accordance with the provisions of Section 38 (3) of the Finance (No. 2) Act, 1915, being refused by the Board of Inland Revenue, the taxpayer has the right of appeal to the general commissioners, the special commissioners, or any other body or court?
The Finance Acts contain no provision for an appeal against a decision of the Commissioners of Inland Revenue respecting a claim to repayment under Section 38 (3) of the Finance (No. 2) Act, 1915. My right hon. Friend the Chancellor of the Exchequer proposes, however, to deal with this matter in the Finance Bill of the current year.
§ Mr. HOLMES
asked the Chancellor of the Exchequer whether he has authorised the Commissioners of Inland Revenue to issue a circular announcing that he intends to recommend to Parliament for legislative sanction in connection with the Finance Bill of 1922 a proposal that in all cases interest at the net rate of 5 per cent. per annum without allowance for Income Tax shall be charged on any arrears of Excess Profits Duty outstanding at 1st January, 1922, and upon any Excess Profits Duty subsequently becoming due; whether he has instructed the Commissioners of Inland Revenue to give effect to his proposal in advance of legislation; and whether there is any prece- 636W dent for collecting a tax before authorisation of such tax by the House of Commons?
The circular to which the hon. Member refers was issued with the authority of my right hon. Friend the Chancellor of the Exchequer, who has instructed the Commissioners of Inland Revenue to give effect to the proposal mentioned therein, as far as possible, in advance of legislation. The Commissioners have no power, nor do they propose, to require payment; of interest on unpaid Excess Profits Duty prior to the passing of the legislation authorising the charge of interest; though they are prepared in the meantime to accept payment of interest in any case in which a taxpayer expresses his desire to tender it.