§ Mr. PETOasked the Chancellor of the Exchequer whether, in the case of an Income Tax payer, who furnishes a complete balance-sheet showing his total earned income as under £400 per annum, receipt of which is admitted by the surveyor of taxes, he is bound to pay Income Tax at 1s. 2d. in the £, instead of 9d., on account of omission to send in a signed declaration until 8th October. instead of before 30th September; whether, in such cases where full information has been given, he will take steps to see that surveyors of taxes do not take advantage of a technical omission to deprive people with small earned incomes of the relief they are entitled to under the Finance Act, 1910; and whether he will make inquiries into the case of Mr. Sudweeks, of Devizes, against whom such a claim is made by the surveyor of taxes at Chippenham under the circumstances set out in the question?
§ Mr. LLOYD GEORGEThe law expressly and purposely provided that earned income relief should be conditional on the taxpayer making a claim before the 30th September in the year for which the tax is assessed. I do not propose to nullify this provision by administrative action.