§ Sir W. DAVISONasked the Chancellor of the Exchequer whether he is aware that serious hardship is resulting in many cases from the delay in the payment of rebate in respect of overpaid Income Tax; and whether he will take steps to have this grievance remedied?
Mr. YOUNGClaims for repayment of Income Tax are not spread evenly over the whole year, but are received in very large numbers during the weeks immediately following the close of the fiscal year, which ends on the 5th April. It is estimated that the number of claims lodged during the month of April represents about one-fifth of the total number for the whole year, and, in the circumstances, some delay is inevitable during the resultant period of pressure. I can assure my hon. Friend, however, that every effort is being made by the Revenue authorities to accelerate repayment, and in cases where hardship may be involved special steps are taken to secure that an immediate refund is made. I may add that if my hon. Friend has in mind, and will let me have, particulars of any specific cases to which he would like to56W draw my attention, I shall be happy to have inquiry made into such cases, and will communicate to him the result.
Sir W. PRESTONasked the Chancellor of the Exchequer if a university lecturer, who is invited by another university to correct a set of examination papers and who receives a fee for so doing, is required to include such fee for Income Tax purposes, or is this a casual profit and not liable to Income Tax?