HC Deb 05 February 1947 vol 432 cc365-6W
105. Mr. Sorensen

asked the Secretary of State for the Colonies in which British dependent territories no Income Tax is imposed; and what steps are being taken to ensure that there is an adequate system of direct taxation in, and for the benefit of, those territories.

Mr. Creech Jones

There is at present no Income Tax in force in the following Colonial territories:

  • Hong Kong.
  • Malayan Union.
  • Singapore.
  • Sarawak.
  • North Borneo.
  • Malta.
  • Gibraltar.
  • Bermuda.
  • Bahamas.
  • St. Helena.

In Hong Kong the possibility of introducing Income Tax has been considered by a committee which has examined the revenue and taxation of the Colony and the committee's recommendations are now under urgent examination.

As regards the Malayan Union and Singapore, an officer from the Board of Inland Revenue has been appointed as Commissioner of Income Tax and will be responsible for preparing the necessary plans for the introduction of the tax.

The future taxation structure of Sarawak and North Borneo is at present being reviewed and the possibility of introducing graduated direct taxation will certainly be examined.

Proposals for the introduction of Income Tax have been under consideration in both Malta and Gibraltar but final decisions have been delayed in each case by impending Constitutional changes.

In Bermuda proposals for the introduction of Income Tax have been considered on several occasions by the Legislature but have not so far been accepted. A Bill is now before the Bermuda House of Assembly.

I should favour the introduction of Income Tax in the Bahamas but of course such introduction would have to be voted by the Bahamas Legislature.

The possibility of introducing an Income Tax or other type of direct taxation will be considered by the new Governor of St. Helena, but I cannot be certain what the results of his examination will be because administrative difficulties and cost of collection are serious factors in such a small community.