Lieut.-Commander YOUNGasked the Chancellor of the Exchequer what is the basis of the calculation as to the distribution of Revenue from Customs, Excise, and Income Tax between Great Britain and Ireland and between Southern and Northern Ireland, as shown in the table on page 4 of Command Paper, No. 645, of 1920?
Mr. CHAMBERLAINFull information as to apportionment between Great Britain and Ireland is given in the Annual Return of Revenue and Expenditure (England, Scotland and Ireland)—H.C. 163 of 1919. Customs and Excise Revenue, except in the case of licences and Entertainments Duty where the locality from which the revenue is derived is ascertainable, is divided between Southern and Northern Ireland in proportion to population, 28½ per cent. being credited to Northern Ireland and 71½ per cent. to Southern Ireland. The division of the total Income Tax attributed to Ireland as between Northern and Southern Ireland is based on returns showing the amount of tax dealt with in the various tax districts in the respective areas of Northern and Southern Ireland; the proceeds of the tax under Schedule C which is assessed centrally in Dublin are distributed in the same proportions as are arrived at, from the returns mentioned, from the other schedules of the tax. The Super-tax is apportioned in the same ratio as is arrived at for the respective contributions of Income Tax from Northern and Southern Ireland.