HC Deb 26 June 1939 vol 349 cc43-7W
Sir A. Beit

asked the Secretary of State for the Colonies whether he will state the existing rates of Income Tax, and also of

Rates of Income Tax, Surtax and Death Duties in certain Colonies.
BARBADOS.
Income Tax. £ s. d.
On every complete pound of taxable income up to 200 at 0 3
£
On every complete pound of taxable income beyond 200 and up to 400 at 0 6
On every complete pound of taxable income beyond 400 and up to 600 at 0 9
On every complete pound of taxable income beyond 600 and up to 800 at 1 0
On every complete pound of taxable income beyond 800 and up to 1,000 at 1 3
On every complete pound of taxable income beyond 1,000 and up to 1,500 at 1 6
On every complete pound of taxable income beyond 1,500 and up to 2,500 at 2 3
On every complete pound of taxable income beyond 2,500 and up to 5,000 at 3 0
On every complete pound of taxable income beyond 5,000 and up to 7,500 at 4 0
On every complete pound of taxable income beyond 7,500 at 5 0

Estate Duty.
On the death of any person whose property in Barbados would be liable to a duty in England under the Finance Act, 1894, a duty called "estate duty" shall be payable to the Colonia Treasurer for the benefit of the general revenue in respect of all property of such person which is ituate in this Island and passes on the death of such person.
The amount of such duty shall be the same as if this Act had not been passed and section twenty of the Finance Act, 1894, of the United Kingdom had not been applied to this Island, would have been payable in England in respect of such property under the said Finance Act, 1894, or any Act or Acts which may hereafter be passed altering or amending the same.

CEYLON.
Income Tax.
Subject to the authorised allowances, income tax is charged as follows:
Resident Individuals.
Per cent.
1st Rs. 6,000 … … … 6
Next Rs. 30,000 … … … 12
Remainder … … … 18
Miscellaneous.
Companies … … … 12
Mutual Life Insurance Companies … … … 6
Societies, Clubs, Trustees, etc. … … … 12

Estate Duty— Class. Where the value of the total estate of the deceased— Estate duty shall be payable at the rate per cent. of Rs.
1. Exceeds Rs. 20,000 and does not exceed Rs. 50,000 1
2. Exceed4 Rs. 50,000 and does not exceed Rs. 75,000 2
3. Exceeds Rs. 75,000 and does not exceed Rs. 100,000 3
4. Exceeds Rs. 100,000 and does not exceed Rs. 150,000 4
5. Exceeds Rs. 150,000 and does not exceed Rs. 300,000 5
6. Exceeds Rs. 300,000 and does not exceed Rs. 600,000 6
7. Exceeds Rs. 600,000 and does not exceed Rs. 900,000 7
8. Exceeds Rs. 900,000 and does not exceed Rs. 1,200,000 8
9. Exceeds Rs. 1,200,000 and does not exceed Rs. 1,500,000 9
10. Exceeds Rs. 1,500,000 and does not exceed Rs. 2,500,000 10
11. Exceeds Rs. 2,500,000 and does not exceed Rs. 3,000,000 11
12. Exceeds Rs. 3,000,000 and does not exceed Rs. 3.750,000 12
13. Exceeds Rs. 3,750,000 and does not exceed Rs. 4,500,000 13
14- Exceeds Rs. 4,500,000 and does not exceed Rs. 5,250,000 14
15. Exceeds Rs. 5,250,000 and does not exceed Rs. 6,000,000 15
16. Exceeds Rs. 6,000,000 and does not exceed Rs. 7,500,000 16
17. Exceeds Rs. 7,500,000 and does not exceed Rs. 9,000,000 17
18. Exceeds Rs. 9,000,000 and does not exceed Rs. 12,000,000 18
19. Exceeds Rs. 2,000,000 and does not exceed Rs. 15,000,000 19
20. Exceeds Rs. 15,000,000 20

Surtax and Death Duties, in Jamaica, Trinidad, Barbados and Ceylon?

Mr. M. MacDonald

The following statement contains the information desired by the hon. Member:

JAMAICA.
Income Tax— s. d.
(a) On the first £300 … … … … Nil
On every pound of the income bevond—
(b) £300 and up to £400 … … … … 0 ½
(c) £400 and up to £500 … … … … 0 3
(d) £500 and up to £750 … … … … 0 6
(e) £750 and up to £1,000 … … … … 0 9
(f) £,1000 and up to £1,500 … … … … 1 3¾
(g) £1,500 and up to £2,000 … … … … 1 9
(h) £2,uoo and up to £5,000 … … … … 2 2¼
(i) £5,000 and up to £8,000 … … … … 3 0
(j) £8,000 and up to £10,000 … … … … 3 6
(k) On every pound beyond £10,000 … … … … 4 0

Estate Duty. Where the principal value of the estate Estate Duty shall be payable at the rate per cent. of
exceeds £1,000 and does not exceed £2,000 3
exceeds £2,000 and does not exceed £5.000 4
exceeds £5.000 and does not exceed £10,000 5
exceeds £10,000 and does not exceed £15,000 6
exceeds £15,000 and does not exceed £20,000 7
exceeds £20,000 and does not exceed £30,000 8
exceeds £30,000 and does not exceed £40,000 9
exceeds £40,000 and does not exceed £50,000 10
exceeds £50,000 and does not exceed £60,000 11
exceeds £60,000 and does not exceed £70,000 12
exceeds £70,000 and does not exceed £80,000 13
exceeds £80,000 and does not exceed £90,000 14
exceeds £90 000 and does not exceed £100,000 15
exceeds £100,000 and does not exceed £200,000 16
exceeds £200,000 and does not exceed £300,000 17
exceeds £300,000 and does not exceed £400,000 18
exceeds £400,000 and does not exceed £500,000 19
exceeds £5,00,000 20
Income Tax. TRINIDAD.
(1) In the case of a person other than a Company:
For every dollar of the first 1,000 dollars … 1½ cents.
For every dollar of the next 1000 dollars … 2½ cents.
For every dollar of the next 1,000 dollars … 4 cents.
For every dollar of the next 1,000 dollars … 5 cents.
For every dollar of the next 2,000 dollars … 7 cents.
For every dollar of the next 2,000 dollars … 9 cents.
For every dollar of the next 4,000 dollars … 12 cents.
For every dollar of the next 6,000 dollars … 15 cents.
For every dollar of the next 3,000 dollars … 18 cents.
For every dollar of the next 3,000 dollars … 21 cents.
For every dollar of the next 5,000 dollars … 27 cents.
For every dollar of the next 9,000 dollars … 32 cents.
For every dollar of the remainder of the chargeable income. … 38 cents.
(2) In the case of a Company other than a Life Insurance Company 12½ per centum.
(3) In the case of a Life Insurance Company, 2½per centum.

There shall be charged, levied and collected in every year on the income of every person (including a company) liable to income tax in this Colony, a levy equivalent to 10 per centum of the income tax otherwise payable by such person under the provisions of the Income Tax Ordinance.
Estate Duty:
Where the principal value of the Estate: Estate Duty shall be payable at the rate per centum of
£
Exceeds £100 and does not exceed £1,500 … … … ½
Exceeds £1,500 and does not exceed £2,500 … … … 1
Exceeds £2,500 and does not exceed £3,000 … … … 1½
Exceeds £3,000 and does not exceed £4,000 … … … 2
Exceeds £4,000 and does not exceed £5,000 … … … 3
Exceeds £5,000 and does not exceed £6,000 … … … 4
Exceeds £6,000 and does not exceed £8,000 … … … 5
Exceeds £8,000 and does not exceed £10,000 … … … 6
Exceeds £10,000 and does not exceed £15,000 … … … 7
Exceeds £15,000 and does not exceed £20,000 … … … 8
Exceeds £20,000 and does not exceed £25,000 … … … 9
Above £25,000 … … … 10

TRINIDAD—cont.
Succession Duty: Where the successor is
Where the value of any succession A husband, a lineal descendant or ancestor of the predecessor. A brother or sister or their descendants of the predecessor. A person in any other degree of a stranger in blood to the predecessor.
Exceeds £500 but does not exceed £500 ½ per centum. 2 per centum. 5 per centum.
Exceeds £500 but does not exceed £1,000 1 per centum 4 per centum 5 per centum
Exceeds £1,000 but does not exceed £2,000 1½ per centum 5 per centum 10 per centum
Exceeds £2,000 but does not exceed £3,000 2 per centum 6 per centum 10 per centum
Exceeds £3,000 but does not exceed £5,000 2 per centum 8 per centum 10 per centum
Exceeds £5,000 but does not exceed £7,000 2 per centum 8 per centum 15 per centum
Exceeds £7,000 but does not exceed £10,000 2 per centum 9 per centum 15 per centum
Above £10,000 2 per centum 11 per centum 20 per centum