Viscountess ASTORasked the Chancellor of the Exchequer if he will state the number of British subjects who escape paying Income Tax and Super-tax on the ground that they spend more than six months a year out of Great Britain; and 1432W what amount the Treasury loses through this remission?
§ Mr. McNEILLA British subject, who has been ordinarily resident here, would not be regarded as ceasing to be chargeable to British Income Tax and Super-tax as a person resident in this country, merely because he spends more than six months of the Income Tax year abroad. The question of a loss of revenue, to which my noble Friend refers, does not, therefore, arise.