§ Captain Pluggeasked the Chancellor of the Exchequer whether, in view of the hardship to the small wage-earner of meeting the heavy increased Income Tax, he will consider permitting this to be paid in four equal instalments annually?
§ Sir J. Simon:The Income Tax payable by the weekly wage-earner employed by way of manual labour in respect of his wages is payable in two half-yearly instalments, but I would point out that in the case of such wage-earners the taxpayer may spread the tax payable each half-year over a period of 13 weeks by means of stamps in accordance with the arrangement printed on the notice of assessment. I do not consider that any modification of existing provisions is required.
§ Sir H. Williamsasked the Chancellor of the Exchequer, having regard to the increase in the standard rate of Income Tax, if he will state at what rate grant will be payable in respect of reasonable 1986W capital expenditure on air-raid precautions, as provided in Section 22 of the Civil Defence Act and Section 13 (3) of the Ministry of Supply Act?
§ Captain Crookshank:I would refer my hon. Friend to Clause 7 (2) of the Finance (No. 2) Bill, under the provisions of which the grant payable under Section 22 of the Civil Defence Act and Section 13 (3) of the Ministry of Supply Act will be at the rate of 7s. in the £.