§ Mr. GINNELLasked the Chancellor of the Exchequer whether trust property for a public purpose is subject to Income Tax; and, if so, will he state the amount of property upon which the Provost and Fellows of Trinity College and Dublin University have paid Income Tax, with the rate and amount, in the last completed financial year?
§ Mr. BONAR LAWThe Income Tax Acts impose a charge in respect of the annual value of all property in the United Kingdom, subject to certain specified exceptions, for example: the public buildings and offices belonging to any college or hall in any of the Universities, the public buildings, offices, and premises belonging to any hospital, public school, or almshouse; buildings the property of any literary or scientific institution and used solely for the purposes of such institution. For detailed particulars and the conditions governing the relief from Income Tax I would refer the hon. Member to the provisions of the Income Tax Acts, and especially to the Income Tax Act of 1842, Section 61, Schedule A, Rules No. VI. As regards the second part of the question, I may remind the hon. Member that the Commissioners of Inland Revenue cannot disclose particulars of the Income Tax payments of any individual, corporation, or society.