§ Mr. SEXTONasked the Chancellor of the Exchequer if he is aware that the casually employed dock labourer is assessed quarterly for Income Tax and on that basis expected to pay on any good quarter without regard to the bad ones which more than account for the earnings of the good quarter by arrears of liabili- 290W ties which he has to meet; that in some cases warrants have been issued for the men's arrest for non-payment; and if it is the intention of his Department to execute them?
Mr. YOUNGThe hon. Member appears to be under a misapprehension. In making the assessment to Income Tax for any quarter, due regard is had to the previous quarters of the year of assessment and the charge is limited by reference to the liability on the earnings for the whole period. Moreover, as soon as possible after the fourth quarter's earnings have been ascertained the assessments for the earlier quarters are reviewed and any repayment due is made without waiting for any application by the wage-earner. As regards the latter part of the question, I would refer the hon. Member to the reply (a copy of which I am sending him) given to the hon. Member for Caerphilly (Mr. Morgan Jones) on the 13th instant.
§ Mr. SEXTONasked the Chancellor of the Exchequer (1) if his attention has been called to the case of A. Leyland, of 10, Merton Bank, St. Helens, who is debited with £10 Income Tax, and who is being pressed to pay it, notwithstanding the fact that he has been out of work since March of last year; is he aware that he is an ex-service man, with three years and six months' service overseas, and was invalided home with malaria; if, under these circumstances, it is the intention of the Department that the payment should be made;
(2) if his attention has been called to the case of Mr. A. Leyland, of 10, Merton Bank, St. Helens, who has been served with a notice to pay £10 Income Tax, notwithstanding the fact that he has been out of employment since last March, and deprived of unemployment benefit owing to his being a miner and participating in the miners' dispute; and whether, as an ex-service man of 3½ years, invalided home from overseas suffering from malaria, it is his intention, under the circumstances, to press for the payment of the £10?
Mr. YOUNGMy right hon. Friend the Chancellor of the Exchequer is having inquiry made into this case, and will communicate the result to the hon. Member.