§ Sir S. HOARE
asked the Chancellor of the Exchequer whether under the proposed change in Income Tax law, it is intended that double Income Tax shall be exacted in any one year upon Government securities from which the Income Tax is not deducted at the source?
No, Sir. That is of course not the intention, and the legislation which I propose to introduce will be so framed as to avoid the possibility of any such result.
§ Lieut.-Colonel JAMES
asked the Chancellor of the Exchequer whether machinery has yet been set up enabling Australians resident in Great Britain or English resident in Australia to pay single Income Tax: and, if so, whether he will cause full details to be published in order that applicants may be enabled to take prompt advantage of the recent agreement in regard to this matter published in the Press?
Under Section 27 of the Finance Act, 1920 (which applies for the year of assessment ended 5th April, 1921, and subsequent years), a person who has paid Dominion Income Tax in respect of a part of his income on which he is liable to United Kingdom Income Tax can obtain relief from the United Kingdom Income Tax at the rate of (a) the Dominion rate or tax, or (b) one-half his appropriate rate of United Kingdom tax (including Super-tax), whichever of the two rates (a) or (b) is the less. This relief, I think, is already well-known to taxpayers concerned: a reference to it is contained in the Income Tax return forms, and a memorandum giving particulars of the steps to be taken to claim it, etc., is issued on request by the Inland Revenue Department. The Commonwealth of Australia has this year introduced a provision granting a complementary relief from Commonwealth Income Tax in cases where the Australian rate of tax exceeds the rate of relief from United Kingdom Income Tax allowable under Section 27. In order to claim this relief the taxpayer may, I understand, be required to produce a certificate issued by or on behalf of the Commissioners of Inland Revenue in the United Kingdom in evidence to show what is his appropriate rate of United Kingdom tax and what is the income in 1825W respect of which he is liable to both Commonwealth tax and United Kingdom tax, and arrangements are being made for the issue of such certificates to taxpayers requiring them. The publication of details as to the relief allowable from the Commonwealth tax and the steps to be taken to obtain it is, however, a matter for the Commonwealth Government, with whom the administration of the Commonwealth tax rests.
§ Lieut.-Colonel HURST
asked the Chancellor of the Exchequer whether he is aware of the delay in meeting claims of residents near Whitworth Park, Manchester, for repayment of Income Tax; that in 1921 such claims were successively transferred four times to various district offices; and that this year they have again been transferred, after presentation, from Brazenose Street to Spring Gardens, Manchester, with an intimation that payment is likely to be delayed; and if he will expedite the process of repayment?
My hon. and gallant Friend is under a misapprehension. There has been no general transfer this year from Brazenose Street to Spring Gardens, and I have ascertained that claims in the district alluded to, as elsewhere, are being expeditiously dealt with. If my hon. and gallant Friend has a particular case in mind and will give me the information necessary to identify it, I will have inquiry made.