Brigadier-General WRIGHTasked the Chancellor of the Exchequer the cost of collecting the Land Tax and its percentage of the yield; and whether he has considered the abolition of this form of taxation?
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Mr. SAMUELIt is not possible to distinguish the cost of collection of Land Tax from the cost of the duties of the Inland Revenue Department generally. The administration of the tax is inseparably bound up with that of other taxes. The amount of fiscal machinery maintained for the special purpose of the Land Tax and involving expenditure, is, however, very small. In view of the history and nature of the tax I am unable to recommend its abolition.