§ Colonel WEDGWOODasked the Chancellor of the Exchequer what was the total amount due to be paid as Income Tax for the two financial years 1932–33 and 1933–34; what is the total amount of it which has had to be written off as irrecoverable; and what is the further
450Wcluding and indicating the amount of financial aid (other than insurance) for unemployed?
§ Mr. W. S. MORRISONThe total as shown in the following table, is approximately £128½ millions in 1935–36 as compared with £107 millions in 1934–35.
amount of it which, though not yet written off as irrecoverable, has not yet been paid?
§ Mr. W. S. MORRISONIt is not possible to state what amount of Income Tax is due for any particular year as the tax already in assessment may not represent collectible revenue, since the 451W assessments include amounts under appeal or otherwise in dispute, and additional assessments for that year, which may be made at any time within six years thereafter, are accounted for by reference to the year in which they are made. The Comptroller and Auditor-General in his annual reports on the Revenue Departments Appropriation Accounts furnishes particulars regarding the Income Tax assessments made and the amounts written off in the years of account under review and the hon. Member will find particulars for the years of account to October, 1933, and October, 1934 (which would cover the Income Tax assessments made in the years 1932-33 and 1933-34) in paragraphs 6 et seq. of his reports on the Revenue Departments Appropriation Accounts, 1933 and 1934.
§ Mr. BENSONasked the Chancellor of the Exchequer whether he will cause a statement to be prepared showing for each of the financial years 1932 to 1933, 1933 to 1934, 1934 to 1935, and 1935 to 1936, the approximate total Income Tax, excluding Surtax, under Schedule D, assessed in and for the year, and collected by 1st January, 1st February, 1st March, and 31st March in each year, respectively, for the City of London, for the whole of England, excluding the City of London, for the whole of Scotland, and for the whole of Northern Ireland?
§ Mr. W. S. MORRISONI regret I am unable to furnish the desired information regarding the assessment and collection of Income Tax under Schedule D as the accounts prepared in relation to the tax relate assessments to the year in which they are made, and do not distinguish the collection by reference to the various schedules of charge. The hon. Member, however, will find in Table 49 of the 77th Annual Report of the Commissioners of Inland Revenue (Command Paper No. 4739) and in Table 49 of the recently published 78th Report (Command Paper No. 5015) a summary of the assessments under Schedule D for the years 1932-33 and 1933-34 and in Table 41 of the 78th Report an estimate of the income assessable under Schedule D for the year 1934–35.