§ Mr. LONSDALEasked the Chancellor of the Exchequer whether, in regard to the assessment to Income Tax a clergyman is allowed to deduct from his total income one-eighth part of the valuation of his manse, irrespective of whether he pays rent for his manse or not, the said one-eighth being an equivalent for the use of those parts of his residence mainly and substantially used for the purposes of his duty or function as such minister or clergyman?
§ Mr. LLOYD GEORGEI beg to refer the hon. Member to Section 28 of the Finance Act, 1907.
§ Mr. LONSDALEasked the Chancellor of the Exchequer if, when a clergyman's total income, less his legal allowances, is less than £160 a year, his manse in that particular case is liable to be assessed for Income Tax and such assessment added to his total income so as to bring it over the amount of £160?
§ Mr. LLOYD GEORGEI beg to refer to the reply which I gave to the hon. Member on 7th March last, and to the cases of McDougallv. Sutherland (1894), 31 Sc. L.R. 630, and 3 Tax Cases 261, and Corke v. Fry (1895), 32 Sc. L.R., 341 and 3 Tax Cases 335.
§ Mr. LONSDALEasked the Chancellor of the Exchequer whether argicultural 987W land, other than glebe land, occupied by a clergyman and used for agricultural purposes is liable to be assessed for Income Tax and its valuation added to the income of the clergyman?
§ Mr. LLOYD GEORGEThe reply to the first part of the question is in the affirmative. As regards the second part, the reply is in the affirmative, if the clergyman owns the land.
§ Mr. LONSDALEasked the Chancellor of the Exchequer if he will state what are the particular circumstances by which the Income Tax authorities are guided in assessing or abstaining from assessing a manse or parochial residence for purposes of Income Tax?
§ Mr. LLOYD GEORGEI beg to refer the hon. Member to the decisions in the cases of McDougallv. Sutherland (1894), 31 Sc. L.R. 630, and 3 Tax Cases 261, and of Corke v. Fry (1895), 32 Sc. L.R. 341, and 3 Tax Cases 335.
§ Mr. LONSDALEasked the Chancellor of the Exchequer whether directions are given to collect, in the month of September, the total assessment on a clergyman's income although his income is not known by him until the 5th April following; and whether he will explain why in some cases applications from three different quarters have been made on a clergyman for Income Tax on his manse?
§ Mr. LLOYD GEORGEAs regards the first part of the question, the reply is in the negative. If the hon. Member will furnish me with particulars of the cases referred to in the second part of the question I will cause inquiry to be made.
§ Mr. LONSDALEasked the Chancellor of the Exchequer if he will state the number of clergymen's parochial houses or manses in county Armagh which are assessed to Income Tax, indicating the number belonging to the Roman Catholic Church, the Church of Ireland, and the Presbyterian Church respectively?
§ Mr. LLOYD GEORGEI will cause inquiry to be made into the matter.