HC Deb 14 February 1924 vol 169 cc1036-7W
Mr. MILNE

asked the Chancellor of the Exchequer whether his attention has been drawn to the complaints in the Press recently on the subject of Income Tax assessments; whether steps are being taken to remove these grievances; and whether he will consider the urgent necessity of simplifying the methods of Income Tax collection?

Mr. SNOWDEN

I have seen recently some complaints in the Press regarding the administration of the Income Tax and also some letters of appreciation of the manner in which the work is conducted. It is the continuous endeavour of the authorities to carry out the administration with the minimum of friction and error. In reply to the last part of the question, I agree with the hon. Member that the ancient machinery of Income Tax assessment and collection urgently requires to be overhauled. Proposals to that end were, in fact, introduced into the House some few years ago.

Sir F. WATSON

asked the Chancellor of the Exchequer the number of private dwelling-houses in England, Scotland and Wales assessed at not more than £26 per annum and occupied by the owners thereof?

Mr. SNOWDEN

I regret that, in view of the time required for the final settlement of appeals, the collection of reliable statistics of the numbers and values of private dwelling-houses in Great Britain as disclosed by the recent re-assessment cannot be commenced until some time after the 31st March, and that the results are not likely to be available for a considerable time.

Sir F. WATSON

asked the Chancellor of the Exchequer the amount of Income Tax under Schedule A collected in the last fiscal year, and the amount of such tax repaid as being overassessed in respect of private houses in England, Scotland and Wales assessed at not more than £26 per annum and occupied by the owners?

Mr. SNOWDEN

I regret that the information is not available, as, under the present system of graduation and differentiation of the Income Tax, with personal allowances, deductions and reliefs appurtenant not to the various sources of income charged under Schedules A, B, C, D and E, but to the total income of the taxpayer, the total yield cannot be divided between the respective schedules.