HC Deb 23 March 1910 vol 15 cc1132-3W
Mr. GIBSON BOWLES

asked the Chancellor of the Exchequer can he state for each of the years 1894–5 to 1908–9, both inclusive, the total aggregate amount of incomes on which Income Tax was actually charged and paid within the year; the increase or decrease per cent, of such aggregate amount from year to year; the total amount of Income Tax levied and paid thereon; and the rate per cent, over all of the tax?

Mr. HOBHOUSE:

The following statement shows:—(1) The total aggregate amount of incomes subject to Income Tax for each of the years 1894–5 to 1907–8 and the increase per cent, from year to year; (2) The total net produce of the Income Tax levied on such incomes for each year; and (3) the average virtual rate per cent, of the tax. Figures for the year 1908–9 are not yet available, and those for the year 1907–8 are estimated in the absence of actual figures which cannot be compiled owing to a necessary change in practice due to the provisions of the Finance Act, 1907:—

Mr. GIBSON BOWLES

asked the Chancellor of the Exchequer can he state what course has been pursued by the Commissioners of Inland Revenue with reference to Income Tax on and since 6th April, 1909; has payment of it in some cases been required and made; in other cases required and not made; in yet other cases, though not required, yet tendered and received; and in other cases, though not required, yet tendered and refused; if so, can he say what were the reasons actuating the Commissioners of Inland Revenue in taking each of these four courses at the time they were taken; in view of the fact that the Bank of England proposes now to repay all Income Tax deducted by them from dividends on and since 6th April, 1909, do His Majesty's Government propose to take the same course with regard to such deducted Income Tax as has been received by them on and since that date; and do they also propose to return to those who have paid it all other Income Tax assessed and paid at the rate of Is. 2d. in the pound for the year beginning 6th April, 1909, the collection and receipt whereof is not authorised by any Act of Parliament?

Mr. HOBHOUSE:

My right hon. Friend the Chancellor of the Exchequer has dealt very fully with the policy of the Government in regard to Income Tax, especially in the speech which he delivered in this House on Monday afternoon, and I am afraid that I am hardly in a position to add anything to the statement which he then made.

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