§ Mr. Crowderasked the Chancellor of the Exchequer whether he will state the amount of Super-tax outstanding on 31st March, 1935, 1936 and 1937, respectively; whether any of those owing Supertax on 31st March, 1937, also owed it on the two previous dates; and what steps he is taking to recover the sums due?
§ Lieut.-Colonel ColvilleI assume that my hon. Friend's question is directed to the amounts of Surtax charged for the years 1933–34, 1934–35 and 1935–36 which were outstanding at the end of the three financial years mentioned in his question. The figures for Surtax in assessment but unpaid for those years at the end of the financial years in question are £5,450,000, £5,470,000 and £7,060,000. The tax in assessment but unpaid includes assessments under inquiry and appeal as well as assessments in respect of which the tax is due and payable, and consequently the tax that will prove to be ultimately collectible may be less than the amount actually in assessment. I am not in a position to say how many taxpayers were in arrear for all three years.
As regards the concluding part of his question I would remind my hon. Friend that the assessment and collection of the Surtax is continuous throughout the year 1930W and I think he can rest assured that the Revenue authorities take every action that is necessary to ensure the due assessment and collection of the tax.