§ 60. Mr. Kaberryasked the Chancellor of the Exchequer why certain inspectors of taxes are now seeking to obtain returns from cricket club secretaries showing the amount of collections freely given by spectators at matches to mark appreciation of playing skill in a particular match; why club secretaries are now being asked to deduct tax before handing the collection to the player concerned; at what rate is the tax to be deducted; and how much tax revenue is estimated to be produced from this source.
§ Mr. Gaitskell:The Inland Revenue are advised that a professional cricketer who receives the proceeds of collections made whenever he reaches some specified standard of performance in a match is liable to Income Tax thereon as a profit of his employment. Where the collection is handed over by the club, tax is deductible under pay as you earn by reference to the players' code number. Where this is not the case the tax will be charged in the assessment made at the end of the year and the inspector of taxes may need to make inquiries to ascertain the amount of the receipts. I cannot estimate how much tax may be involved.