§ Colonel WARDEasked the Chancellor of the Exchequer whether Income Tax is required to be paid on tithe value under Schedule B of the Finance Act, 1915, as well as under Schedule A; and, if so, whether this entails paying the tax twice over on the same value?
§ Mr. McKENNAThe liability of the occupier under Schedule B is quite distinct from that of the owner under Schedule A. The fact that tax is chargeable in each case on the basis of the annual value of the land does not give rise to any question of double taxation. If there is a tithe rent-charge on the land it does not affect the occupier, the only result being to divide the liability in respect of ownership between the landlord and the tithe-owner.