§ Sir H. BRITTAINasked the Chancellor of the Exchequer whether, in consideration of the fact of the very small stipend received by so many of the clergy, he could see his way to exempt taxation upon the Easter offerings?
Mr. YOUNGMy right hon. Friend the Chancellor of the Exchequer cannot see his way to propose relief from the ordinary operation of the Income Tax law in favour of income which a clergyman re-
— Year 1919–20. Year 1920–21. £ £ (Estimated.) Gross Income brought under review 2,566,878,147 2,590,000,000 Deductions for exemptions, repairs to property, wear and tear, etc. 350,183,094 415,000,000 Actual Income liable to tax before deduction of personal allowances, etc. 2,216,695,053 2,175,000,000 My hon. Friend will see that the gross income brought under review is subject to considerable deductions of the nature stated in order to arrive at the actual income assessed. It will be appreciated also that owing to changes in Income Tax laws the basis of computation of the actual income is not the same in both years.