§ Sir C. OMANasked the Chancellor of the Exchequer whether he is aware that the English tax (4s. 6d.) on income derived from Irish property (due 1924, received 1925-26) is now levied without regard to the previous deduction of 5s. in the £ in Ireland, so that the taxpayer domiciled in England has now been charged on income which has never crossed the Channel nor reached his hands; and whether steps can be taken to prevent the charging of double taxation, whereby an income of £12.5 derived from Irish property has paid in taxation just under £52 in all, Dominion relief in England having been allowed?
§ Mr. CHURCHILLI am aware of the difficulties that at present exist in regard to double income taxation between this country and the Irish Free State. The recent agreement with the Government of42W the Irish Free State, which is subject to confirmation by Parliament, is designed to relieve those difficulties.
§ Sir C. OMANasked the Chancellor of the Exchequer whether an agreement with the Irish Free State in regard to Income Tax has been completed; and where its exact terms may be found?
§ Mr. CHURCHILLThe terms of the Agreement with the Government of the Irish Free State in respect of double Income Tax are contained in the White Paper (Cmd. 2632) which was presented to Parliament on the 20th April.