HC Deb 28 February 1928 vol 214 cc243-4W

asked the Chancellor of the Exchequer whether, seeing that in addition to the fixed quota of Land Tax raised in each parish and paid into the Treasury, the assessors and collectors are empowered to raise in each parish a sum not exceeding £5 for their personal remuneration, what was the total sum raised by way of such remuneration in the last Land Tax year; and what was the total amount of Land Tax paid into the Treasury during the same period?


The rate in the £ at which the Land Tax is assessed normally yields a sum slightly in excess of the quota fixed for the parish. The surplus is statutorily devoted to redemption of the tax, with the exception that the Land Tax Commissioners may, subject to the approval of the Board of Inland Revenue, grant thereout to the assessors of Land Tax such sum as they certify to be reasonable remuneration for the work of assessing the tax. The aggregate of the awards to assessors for the latest year for which figures are available, namely, the year 1925–26, was £38,000. The net receipt of Land Tax for the same year was £673,454. Assessors and collectors of Land Tax are also assessors and collectors of Income Tax. The remuneration granted as above for Land Tax services is taken into account by the Board of Inland Revenue in determining the total award of remuneration for the services of these officers as assessors and collectors of taxes generally.