§ Mr. A. M. SAMUELasked the Financial Secretary to the Treasury if he will give the figures for the years 1913, 1920, and 1921, respectively, showing the gross income brought under the review of the Inland Revenue Department for Income Tax; deductions necessary to reduce the gross income to the actual income liable to tax, for exemptions to property, wear and tear of machinery, overcharges in assessment, etc.; actual income liable to tax before deduction of personal allowances and reliefs; total income on which tax was received; total net produce; normal rate in the £; and produce for each penny in the normal rate; and will he state the cost of collection of the Revenue for the financial year 1920–21?
Mr. YOUNGThe information required is as follows. The figures for the year 1920–21 are estimated, as final statistics for that year are not yet available. 75W It will be appreciated that owing to changes in Income Tax laws the basis of computation is not the same in each year. The collection of Income Tax is inseparably bound up with the collection of other duties of Inland Revenue, and it is not possible to apportion the total cost of collection between the various items.