§ Mr. W. Taylorasked the Chancellor of the Exchequer in what circumstances taxpayers have been allowed to set-off arrears of unpaid Income Tax for the years 1943–44, 1944–45, 1945–46 against their post-war credits for 1945–46; whether age was taken into account; and if any similar concession has been made in respect of subsequent years.
§ Sir S. CrippsArrears of Income Tax for the year 1945–46 and any earlier years, which would otherwise have been collectible under the P.A.Y.E. procedure, were set off against the post-war credit for 1945–46 in accordance with the arrangement announced to the House by308W my predecessor on the 29th October, 1946. This arrangement applied irrespective of the age of the taxpayer. No such arrangement has been made in relation to tax due for any later years.