§ Major KINDERSLEYasked the Chancellor of the Exchequer the amount of Land Tax collected during the last three years and the cost of collection and administration during the same periods?
Mr. SAMUELThe net receipt of the Land Tax for the year 1926–27 was £632,364. Particulars of the receipts in earlier years will be found in Table 42 of the 69th Report of the Commissioners of Inland Revenue (Command Paper 2783). It is not possible to distinguish the cost of collection of this tax from the cost of the duties of the Inland Revenue Department generally. The Land Tax is assessed and collected with the Income Tax, and its cost, which is very small, is merged in the general cost of assessing and collecting the Income Tax.