§ Mr. MAURICE HEALYasked the Secretary to the Treasury whether it is the practice of the revenue officials in Ireland, 1007W in collecting Income Tax under Schedules A and B from tenant purchasers, to apply for the tax in the first instance on the assumption that the lands are held free from any annuity to the Land Commission, and only to make an allowance in respect of such annuity when application is expressly made for it by the occupier, who is in most cases quite ignorant as to the basis on which Income Tax is payable; whether, in consequence of this practice, Income Tax is in many cases paid on application by persons not really liable, or liable for a lesser sum than that paid; and whether instructions will be given to collectors to inquire as to the possible existence of a Land Commission annuity in cases where it is likely that one exists, or that at least information will be given on the form of application that where such annuity exists the occupier is entitled to an allowance in respect of it?
§ Mr. HOBHOUSEWhile it is impracticable (owing to the fact that the demand notes have been already issued) to adopt for this year the suggestions of the hon. Member, I will consider whether any further steps can be taken next year in the direction indicated. As regards the current year, I may explain that the instructions issued to Revenue officers in Ireland in this matter are that every care is to be taken to discharge from the demand for Income Tax (Schedule A) the equivalent duty on interest in lieu of rent or in respect of the purchase annuity, and if in any case tax has been inadvertently demanded and paid upon such interest it is to be repaid upon application and proof as to the amount of interest. Liability under Schedule B is not affected by the fact that the land is subject to a purchase annuity payable to the Land Commission.