§ Mr. CLOUGHasked the Chancellor of the Exchequer whether his attention has been drawn to the right of appeal to the General Commissioners of a district concerning the imposition of the Income Tax, which has been availed of and has given
general satisfaction ever since its inauguration in 1798, and—its confirmation in 1842; and whether he can see his way to grant the same right of appeal concerning the proposed imposition of the Super-tax under Clause 47 of the Finance Bill?
§ Mr. LLOYD-GEORGEI may perhaps point out to my hon. Friend that the analogy suggested in the question in respect of machinery between the Income 229W Tax and the Super-tax proposed in the Finance Bill is apparent rather than real. The right of appeal to District Commissioners against Income Tax assessments is necessary and valuable in view of their local knowledge, but this is not required in the case of assessments for Super-tax, which will consist in grouping and marshalling assessments which have already been made, the total income of an individual for the purposes of Super-tax being (in accordance with the provisions of Clause 47 (2) the total income of the individual from all sources for the previous 230W year estimated in the same manner as for the purposes of exemption or abatements under the Income Tax Acts. Persons liable to Super-tax will, in the great majority of cases, be persons possessed of interests in several localities, and, in such cases, an appeal to the District Commissioners could only be an appeal to the appropriate Commissioners in respect of each local item of income, thus involving great inconvenience and delay both to the public and the Administration. I regret, therefore, that I am unable to accept my hon. Friend's suggestion.