§ Sir PHILIP PILDITCHasked the Chancellor of the Exchequer if he has considered the possibility of allowing soldiers to average their incomes for Income Tax over the three years permitted in the case of civilians?
§ Mr. BALDWINMy hon. Friend is under a misapprehension in supposing that the three years' average is generally applicable to the earnings of civilians. Large classes of civilian taxpayers are assessable to Income Tax upon the basis of the earnings of the year of assessment, for example, weekly wage earners employed by way of manual labour, Civil servants, officials of companies and corporate bodies. The question of the bases of assessment respectively applicable to the various classes of income will1760W be a matter for consideration by the coming Royal Commission on the Income Tax.