§ Mr. JOHN MURPHYasked the Secretary to the Treasury if teachers occupying residences erected under the Teachers Residence Act in Ireland, and in connection with which they have signed agreements as caretakers, are liable for income tax in respect of such residences?
§ Mr. HOBHOUSEThe residences in question are with certain exceptions charged with income-tax Schedule A on the poor law valuation, under the rules laid down in section 13 of the Income-tax Act, 1853. The duty is primarily payable by the landlord or immediate lessor, but in default of payment by him it is recoverable from the occupier, who, if he pays rent for the premises, is entitled to deduct the tax from his next payment; if, however, he occupies them rent free, the ultimate incidence of the duty is a matter for arrangement between the parties concerned.