§ Mr. PRETYMANasked the Chancellor of the Exchequer if a farmer, who is an occupying owner and who has paid Land Tax before his farm year is completed and who finds at the end of the farm year that he is not assessable for Income Tax, and therefore not liable to pay Land Tax, can claim recovery of the Land Tax he has paid; and, if not, whether legislation is necessary to put this matter right or whether it can be arranged administratively?
§ Sir R. HORNEThe reliefs from Land Tax to which my hon. Friend refers are by law claimable by reference to the amount of the total income as proved for any financial year before the Land Tax for that year is paid. The Land Tax is payable on or before the first day of January in the year of assessment, and there is no provision for repayment in the circumstances suggested in the question. As at present advised, I am not prepared to propose an alteration of the law which would be necessary to enable repayment of Land Tax to be claimed by reference to a reduction of the statutory income for Income Tax purposes obtained at the end J the year of assessment or at some later date.