HC Deb 26 May 1924 vol 174 cc48-9W

asked the Chancellor of the Exchequer whether he is aware that the local Commissioners of Inland Revenue frequently hear and decide appeals against assessments under Schedule A in the absence of the appellants; and whether he will consider the advisability of recommending the practice of adjourning the hearing of appeals, at least once, to enable appellants to attend or be represented?


The General Commissioners of Income Tax for the district and not the Commissioners of Inland Revenue hear and decide appeals against assessments under Schedule A. I cannot accept the suggestion in the first part of the hon. and learned Member's question, and I am informed that the general practice of bodies of local Commissioners is not to refuse any reasonable request for an adjournment of the hearing of an appeal. If, however, the hon. and learned Member has in mind any particular case to which he desires to draw my attention, and will let me have the necessary particulars, I will gladly have the matter looked into, and communicate to him the result.


asked the Chancellor of the Exchequer the gross and actual amount of Income Tax brought under review under the various schedules, respectively, for the latest available year and 1913–14?


The gross income brought under review and the actual income under the various Schedules of the Income Tax in the year 1913–14 were respectively as follows:

Schedule. Gross Income. Actual Income.
£ £
A 282,262,109 175,661,608
B 17,500,213 5,373,061
C 51,168,329 47,775,979
D 670,633,544 584,345,743
E 145,620,034 137,884,036
Total 1,167,184,229 951,040,487

Final information for 1922–23 is not yet available, but the following provisional estimates have been made:

Schedule. Gross Income. Actual Income.
£ £
A 302,000,000 188,000,000
B 51,000,000 28,000,000
C 110,000,000 96,000,000
D 1,467,000,000 1,100,000,000
E 650,000,000 600,000,000
Quarterly assessments on weekly wage-earners. 320,000,000 288,000,000
Total 2,900,000,000 2,300,000,000
Actual income means the statutory income of taxpayers, estimated in accordance with the provisions of the Income Tax Acts, excluding the income of individuals with a total income not exceeding the exemption limit, namely, £160 in 1913–14 and £135 of assessable income in 1922–23.