HC Deb 16 February 1911 vol 21 c1403W
Mr. JOHN PHILLIPS

asked what is the minimum sum a small trader, licensed grocer, in a country town in Ireland, whose landlord pays the Income Tax, is to pay Income Tax or duty on, or is he bound to pay any tax at all?

Mr. HOBHOUSE

The liability of an individual to Income Tax is determined by the amount of his statutory income; and in the absence of precise details, I am unable to state what the amount of tax (if any) payable by an individual, such as the hon. Member refers to, would be.

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