HC Deb 18 November 1942 vol 385 cc379-80W
Mr. Rostron Duckworth

asked the Chancellor of the Exchequer whether he is aware that, in spite of his statement in the House in reply to a Question on 10th February that, where excessive assessments were in force on 3rd September, 1939, these assessments would be reduced, inspectors of taxes are refusing to act on this direction even where Schedule A assessments were reduced in 1941 and are insisting on the payment of war damage contributions on the basis of assessments as at 3rd September, 1939; and whether he will issue fresh instructions on this matter?

Sir K. Wood

I would remind my hon. Friend that my statement to which he refers was confined to the exceptional cases covered by the reply which I gave on the 18th November, 1941, to the hon. Member for Chesterfield. The exceptional cases were those in which the owner of a property was not liable to Income Tax and had, therefore, no interest in applying for a reduction of the Schedule A assessment in force at 3rd September, 1939. If my hon. Friend has in mind any such cases in which an adjustment of the assessment has been refused and will let me have particulars of them, I will gladly have inquiries made and will communicate with him as soon as possible.

Sir G. Jeffreys

asked the Chancellor of the Exchequer whether, in the interests of paper saving and economy of man-power he will consider reducing the number of separate Income Tax envelopes sent to individual taxpayers and including all the different communications in one envelope, at any rate, when such communications are sent by the same post?

Sir K. Wood

Every effort is made to reduce to the minimum the number of separate communications sent to individual taxpayers, and I am informed that, in addition to standing instructions on the matter, instructions recently issued have emphasised the importance of ensuring, wherever possible that all communications to the same addressee shall be sent in a single envelope. I must, however, remind my hon. and gallant Friend that the Income Tax is assessed separately on different sources of income and where these sources arise in different areas separate communications are often inevitable.