§ Sir W. Smilesasked the Secretary of State for the Colonies what are the present rates of Income Tax and Surtax in British Guiana and the various West Indian Colonies compared with the pre-war rates of the United Kingdom, basing the comparison on the joint income for man and wife, with one child of under 14 years of age, with a total income of £2,000 per annum?
Mr. M. MacDonaldThe following statement contains the information desired by the hon. and gallant Member. For the purposes of comparison, the total income of £2,000 has been taken as earned income, and only earned income relief, married allowance and allowance for one child have been taken into account. The figure for the United Kingdom is taken from the table contained in Command Paper6107. The figures given for the West Indian Colonies take into account the emergency taxation imposed since the outbreak of war.
Income Tax and Surtax payable by a married man with one child under 14 years of age and a total earned income of £2,000 per annum. £ s. d. United Kingdom (pre-war rates) 375 12 6 Barbados (present rates) 137 10 0 British Guiana (present rates) 118 10 0 British Honduras* (present rates) 112 6 6 Jamaica (present rates) 113 7 6 Leeward Islands (present rates): Antigua 266 15 0 Montserrat 181 4 2 St. Christopher-Nevis 322 2 6 Trinidad and Tobago (present rates) 177 0 0 Windward Islands (present rates): Dominica 425 0 0 Grenada 230 12 6 St. Lucia 226 8 4 St. Vincent 282 4 3 *Converted at $4.03 to the £.