HC Deb 30 March 1926 vol 193 cc1860-1W

asked the Chancellor of the Exchequer whether Income Tax inspectors and/or collectors receive a commission based on the amounts of assessments and/or collections?


No, Sir.


asked the Chancellor of the Exchequer whether, in view of the fact that no interest is charged on Super-tax in arrear, how long credit is given before steps are taken to enforce payment; and whether he can give a rough estimate of the amount of interest lost to the Treasury each year through Super-tax payers delaying payment?


Super-tax becomes payable on or before the 1st January in the year of assessment or, where the assessment has not been made by that date, on the day following the making of the assessment. If it is not paid at the due date, suitable steps are taken, according to the circumstances of each case, to obtain payment within a reasonable period. I am unable to furnish the estimate asked for in the second part of the question, and I would refer the hon. Member to the reply which I gave to the question asked by him on the 23rd March.