§ Mr. PATRICK WHITEasked the Chancellor of the Exchequer (1) if the tenants of unpurchased farm holdings in Ireland, the extent of whose valuation may render them liable for Income Tax as proposed in the Finance Bill, will be entitled to deduct the amount from the rent, judicial or otherwise, payable to their landlord; and 1635W (2) whether, to encourage the sale and purchase of land in Ireland, as agreed to by all parties in the House, he will in the Finance (No. 3) Bill render liable for all war taxes upon land, including Income Tax, that may be levied in consequence of the War, the landlord who receives the rent, and empower the occupying tenant who may have to pay in the first instance to deduct it from his rent?
§ Mr. McKENNAThe hon. Member is apparently suggesting that Income Tax, Schedule B, or any other tax which relates to the profits not of ownership but of occupation, should be borne by the landlord rather than the occupier. I regret that I am not able to accede to this suggestion.