Sierra Leone (Income Tax) (Hansard, 12 December 1946)

HC Deb 12 December 1946 vol 431 c292W 292W

§ Major Vernon
asked the Secretary of State for the Colonies what is the basis of graduation of Income Tax in Sierra Leone.

Mr. Creech Jones
The following table shows the present rates of Income Tax in force in Sierra Leone:
Allowances

Personal—£150.

Wife—£200.

Child in Sierra Leone—£25.

Child out of Sierra Leone (maximum)—£100.

Individual rates of tax

First £200 — 3d. on every £.

Next £200 — 6d. on every £.

Next £200 — 9d. on every £.

Next £200 — 1s. on every £

Next £400 — 2s. on every £.

Next £800 — 3s on every £.

Next £1,000 — 4s. on every £.

Next £1,000 — 5s on every £.

Next £1,000 — 6s. on every £.

Next £5,000 — 7s. 6d. on every £.

Over £10,000 — 10s. on every £