§ Sir E. STOCKTONasked the Financial Secretary to the Treasury what remuneration would be paid to a collector of Income Tax, Schedules D and E, in London, Bristol, Cardiff, Newcastle, and Manchester, who collects £4,000,000 per annum and gives 40,000 receipts?
§ Major BOYD-CARPENTERNo comparison can be drawn on the basis suggested. The remuneration is dependent upon the amounts both of work and office expenses which are necessarily involved by the collection. The office expenses vary considerably, and the burden of work is measured in practice by a num-1936W ber of considerations, of which the number of receipts is but one. Equal collections of duty do not necessarily give rise to equal amounts of work, and the amount of the collection, therefore, only takes rank for consideration as a secondary factor.
§ Sir E. STOCKTONasked the Financial Secretary to the Treasury the amount paid to associated officers in Manchester in 1921 for each receipt given in collecting arrears of Income Tax; if in addition they received any poundage on the amount collected; if so, at what rate; what rent is paid in Manchester for offices occupied by His Majesty's inspector of taxes, apart from the Inland Revenue office; and whether the amount, £17,676, given by the Financial Secretary to the Treasury, is paid for the collection of Income Tax, Schedules A, B, D, and E, in Manchester for the city only, or whether it covers the Manchester area, which extends as far as and includes Warrington?
§ Major BOYD-CARPENTEROfficers associated with collectors of Customs and Excise in England and Wales for the collection of arrears of Income Tax, Schedules D and E, for the year 1921 were paid at a fixed rate of 10d. for each arrear collected within one month of the delivery of the arrear list to the officer, and 6d. for each arrear collected subsequently. These rates were subject only to an addition of a cost-of-living bonus and no poundage was paid on the amount collected. The rental value of the offices in Manchester occupied by His Majesty's Inspectors of Taxes (28 in number, with their appropriate staffs) is approximately £7,000.