HC Deb 07 April 1922 vol 152 cc2590-1W
Sir EVELYN CECIL

asked the Chancellor of the Exchequer whether persons who, under the recent decision of the House of Lords in the case of the Great Western Railway Company v. Bater, are entitled to be assessed for Income Tax under Schedule D but who have been wrongly and more highly assessed for 1921–2 under Schedule E, are now being refused redress on the ground that they did not appeal against their assessments within the statutory number of days permitted; and whether steps will now be taken to enable such persons to claim a return of the overcharges compulsorily paid, inasmuch as the assessments were made wrongfully under Schedule E?

Mr. YOUNG

The decision in the case to which my right hon. Friend refers has no bearing upon assessments which had become final and conclusive before the date of the judgment. The whole question of the basis of assessment of employés to Income Tax is receiving the careful consideration of my right hon. Friend the Chancellor of the Exchequer, but he is not in a position to make any statement in the matter at the present stage.

Mr. MARRIOTT

asked the Financial Secretary to the Treasury the aggregate number of persons assessed to Income Tax in the United Kingdom; the number assessed at £5,000 and over; the number assessed at £10,000 and over; and the number assessed at £20,000 and over?

Mr. YOUNG

The number of individuals in Great Britain and Ireland with incomes above the exemption limit for the year 1921–22 is provisionally estimated at 5,000,000, divided as follows:—

Number actually paying In come Tax 2,400,000
Number whose incomes are covered by the personal allowances and deductions and reliefs 2,600,000
Total 5,000,000

The number of individuals liable to Super-tax for the year 1920–21 (based on the Income Tax income for the previous year 1919–20) on incomes of £5,000 and over and assessed thereto up to 28th February last was as follows:—

£5,000 and under £10,000 … … 15,799
£10,000 and under £20,000 … … 6,389
£20,000 and over … … 3,167

These numbers are not final, as further assessments to Super-tax for the year 1920–21 will still be made.

Similar details for the year 1921–22 are not yet available.