§ Viscount WOLMERasked the Minister of Agriculture the total acreage of agricultural land on which rates, Schedule A, Schedule B, and Schedule D, were paid in 1922 and 1923, and the amounts so paid or assessed?
§ Mr. SNOWDENMy right hon. Friend has asked me to reply to this question. I regret that no statistics are available which would show the total acreage of agricultural land on which tax under Schedules A, B and D was paid in the years in question. As regards the amounts so paid or assessed, I would remind the Noble Lord that under the present system of graduation and differentiation of the Income Tax, with personal allowances, deductions and reliefs appurtenant, not to1946W the various sources of income charged under the five Schedules of the Act, but to the total income of the taxpayer, the total yield of the tax cannot be divided between the respective schedules, or, a fortiori, between the different sources fall ing under any one schedule.