§ Mr. WATTasked the Chancellor of the Exchequer whether it is by regulation of his Department that payment of Income Tax is demanded on the 1st January in Scotland; whether the same regulations apply to London; if so, will he say how it is that costs on unpaid Income Tax are incurred in Scotland while taxpayers in London have not been pressed to pay; and will he see that equality of treatment is given in future?
§ Mr. LLOYD GEORGEAs regards the first and second parts of the question, I beg to refer the hon. Member to the provisions of Section 82 of the Taxes Management Act, 1880, and as regards the third1518W part, I am not aware that any exceptional pressure for payment of Income Tax has been put upon taxpayers either in Scotland or England.