§ Mr. HODGEasked the Chancellor of the Exchequer if workmen who formerly paid Income Tax under Schedule D have the option of continuing to pay in that way, or is it compulsory that weekly wage-earners must pay their [...]quarterly; and, 2678W if so, will they have the same option as the professional classes of still retaining the benefit of the three years' average?
§ Mr. McKENNAI think my hon. Friend is under a misapprehension. Where assessments are made on an average of years— and this is not a matter of option—the operation of the average over a period of years would not normally prejudice or benefit the taxpayer. The taxpayer who bears tax by deduction or by direct payment at short intervals—namely, the recipient of dividends, the weekly wage-earner, the Government employe—enjoys the advantage of having the burden spread instead of being required to pay substantial amounts either in one lump sum or at best in two instalments.?