HC Deb 09 April 1919 vol 114 c2050W
Mr. MALLALIEU

asked the Chancellor of the Exchequer if he will relieve the clergy from the payment of Income Tax on the Easter and free-will offerings of their own people?

Mr. CHAMBERLAIN

The law on this subject was defined by a judgment of the House of Lords in 1908 in the case of Cooper against Blakiston. A Clause to exempt these offerings from Income Tax was moved in the course of the Finance Bill of 1912, and was rejected on a Division. In present circumstances, and pending the investigations of the Royal Commission which is now sitting, I cannot see my way to propose relief from the ordinary operation of the Income Tax in favour of income from this particular source.