§ Mr. G. Straussasked the Secretary of State for the Colonies in which Colonies there is no Income Tax; in which the standard rate of Income Tax is below 5s. in the £ and in which there is no Excess Profits Tax.
§ Colonel StanleyI am sending my hon. Friend a table showing the Colonies, Protectorates and Mandated Territories which have no Income Tax, and those which have no Excess Profits Tax. The table also shows the minimum and maximum rates of Income Tax (including1202W Surtax). There is no "standard rate" of tax in the Colonies, and in this connection I would refer my hon. Friend to the reply which I gave to the hon. Member for Dewsbury (Mr. Riley) on 30th June, 1943.