§ Mr. CHARLES EDWARDSasked the Chancellor of the Exchequer the amount of Income Tax collected for the year ending 5th April, 1922, and the cost of collecting this tax, and the amount collected from the Beer Duty for the same period and the cost of collecting the same?
§ Sir R. HORNEThe Exchequer receipt of Income Tax in the financial year ended 31st March, 1922, was £337,027,000. The approximate net receipt of duty collected during the same year was £121,865,000 on2028W home-made beer and £20,000 on imported beer. The collection of the Income Tax and of the Beer Duty are but part of the functions performed by the Board of Inland Revenue and by the Board of Customs and Excise respectively, and it is not possible in either case to apportion the total cost of the functions of these Departments between the various items.
§ Sir J. HOODasked the Chancellor of the Exchequer whether he proposes to extend to all classes whose incomes do not exceed £400 per annum the relief from liability to Income Tax of the actual cost of travelling to and from the place of employment, as is now granted to a weekly wage earner charged by quarterly assessment who is employed at a considerable distance from his home and necessarily incurs expenses either in lodging away from home or in travelling to and from his employment?
§ Sir R. HORNEI would remind my hon. Friend that the Royal Commission on the Income Tax expressed the opinion that a general allowance for travelling expenses would result in a very great-inequity and recommended that no such allowance be made. As regards the wartime concession in the case of weekly wage earners to which my hon. Friend refers, I have decided that the time has now come when the concession must be withdrawn. Accordingly, no deduction will be allowed for such travelling expenses in respect of any quarter after the quarter ending on the 5th April, 1922.