§ Mr. GILBERTasked the Chancellor of the Exchequer if collectors of Income Tax are whole-time Government servants and on what basis they are paid, whether by salary or commission; if there are any collectors employed part-time only, and how are they remunerated; and if any conditions are made as to what other employment they may take up?
Mr. CHAMBERLAINThe large majority of collectors of taxes are part-time 1231W officials. Whether part-time or whole-time, their remuneration is regulated in England and Wales by Sections 87 and 88 of the Income Tax Act, 1918, in Scotland by Section 85, and in Ireland by Section 198. The remuneration of the collectors varies with the quantity of work performed, which is measured by reference to the number and nature of the cases in which the collector is responsible for collection of duty. No conditions as to other employment are imposed by the Commissioners of Inland Revenue.