HC Deb 02 July 1959 vol 608 cc57-8W
32. Mrs. Castle

asked the Chancellor of the Exchequer whether he is aware that holders of post-war credits entitled to repayment under the new regulations are being presented with demands for tax alleged to have been under-paid in the years 1941–42 and other war years; and, in view of the failure of the Inland Revenue to present these tax demands during the period which has elapsed since they became due, whether he will give instructions for the demand for these sums to be waived.

Mr. Simon

I assume that the hon. Lady is referring to cases where the postwar credit repaid is reduced by arrears of tax. Where the full tax for a post-war credit year was not paid, the full credit was not earned and, as I explained in debate on the Income Tax (Repayment of Post-War Credits) Bill, the Exchequer cannot be expected to make a payment in respect of tax which it has not received.

Mr. Swingler

asked the Chancellor of the Exchequer on what date he will commence to repay post-war credits to those categories of persons named by him.

Mr. Simon

Repayment of post-war credits to the categories of persons described in my right hon. Friend's Budget proposals began on 1st June.

Mr. Marlowe

asked the Chancellor of the Exchequer by what means, under his regulations, entitlement to repayment of a post-war credit is established when the certificate has been lost or destroyed.

Mr. Simon

If a post-war credit holder who qualifies for payment has lost or mislaid his certificates, he should send in an application to the Inland Revenue on the ordinary form. The form tells credit holders what to do if they cannot find their certificates.