§ Mr. F. ROBERTSasked the Chancellor of the Exchequer on what date there came into operation an Order for the imposing of taxation on benefits given to professional footballers and others?
§ Sir R. HORNEAs I indicated in the reply which I gave to the hon. Member on this subject on the 23rd February, the liability to Income Tax of professional players in respect of benefit money receivable under a contract of service is imposed by law. The Board of Inland Revenue found it desirable in November, 1920, to give their officers some general instructions as to the method of computing2006W Income Tax (including Super-tax) is a progressive tax, and the effective rate of tax per £ of actual income varies with the total income, family responsibilities and other circumstances of the taxpayer. The following table shows for representative taxpayers and certain incomes the effective rate of tax under the proposals of the Budget introduced in May, 1914, and for 1921–22, together with the percentage rise in each case. The percentage rise takes no account of variations of income due to changes in the value of money.
the liability in cases in which the law requires an assessment to be made.
§ Mr. HOLMESasked the Chancellor of the Exchequer whether the claim of Mr. F. G. Tomkins (C.I.C. 11,901/21) for repayment of Income Tax deducted by the tenant of property of which he was in receipt of rent as mortgages in possession has been disallowed by the Inland Revenue authorities so far as the amount of the tax deducted exceeds 6s. in the £ on the interest payable under the mortgage; whether there is any dispute that the full tax claimed was in fact deducted from his income; and for what reason the claim has been refused?
2007W
§ Sir R. HORNEI am causing inquiry to be made into the facts of the case to which the hon. Member refers, and I will, in due course, communicate to him the result of that inquiry.