§ Mr. Tilneyasked the Secretary of State for the Colonies to state in table form and in descending burden of tax, the rates of personal Income Tax in each Colonial Territory for those earning incomes from
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STATEMENT OF PERSONAL INCOME TAX PAYABLE IN COLONIAL, ETC., TERRITORIES ON EARNED INCOMES FROM £500 IN STAGES OF £500 TO £5,000 FOR RESIDENT INDIVIDUALS Territories Income £500 Income £1,000 Income £1,500 Income £2,000 Income £2,500 Married Married 2 children Married Married 2 children Married Married 2 children Married Married 2 children Married Married 2 children £ £ £ £ £ £ £ £ £ £ Dominica … 22 18 169 140 500 480 720 697 1,012 990 Antigua … 19 12 102 84 251 223 460 424 702 662 Grenada … 17 10 79 63 193 177 332 302 496 461 British Honduras … 16 9 75 59 180 155 305 280 459 423 St. Lucia … 15 11 84 72 235 217 427 407 640 617 St. Vincent … 14 10 79 68 251 231 460 438 694 669 Montserrat … 14 8 80 64 216 188 479 425 817 763 Cyprus … 14 6 64 59 139 124 289 259 514 469 Seychelles … 12 8 69 55 202 180 352 330 550 520 Barbados … 12 4 97 58 268 214 466 401 659 614 British Guiana … 11 5 67 55 180 155 370 328 614 562 St. Kitts-Nevis … 11 4 72 49 202 162 397 343 632 572 Kenya … 11 — 59 37 153 114 284 234 450 398 Tanganyika … 11 — 59 37 140 107 252 209 399 354 Uganda … 11 — 59 37 140 107 252 209 399 354 Zanzibar … 11 — 59 37 140 107 252 209 399 354 Trinidad … 9 3 59 45 174 146 322 292 479 442 Fiji … 8 3 55 44 130 114 231 211 361 336 Malta … 8 — 83 53 213 161 376 324 538 486 Nigeria … 7 4 37 31 120 102 232 214 367 343 Virgin Islands … 7 3 48 34 129 106 260 225 448 397 Jamaica … 7 2 75 56 237 199 424 387 622 549 British Solomon Islands … 7 1 60 49 144 129 285 259 463 434 Gilbert and Ellice Islands … 7 1 60 49 144 129 285 259 463 434 Mauritius … 6 — 51 39 141 122 312 282 519 482 St. Helena … 5 5 17 17 30 30 42 42 55 55 Tonga … 4 2 27 22 95 77 220 200 377 347 Gambia … 4 1 22 17 74 61 192 167 317 292 North Borneo … 2 2 14 14 30 26 48 43 73 65 Aden … 2 — 32 21 99 75 192 165 323 288 Falkland Islands … — — 61 44 125 100 195 170 282 258 Federation of Malaya … — — 24 13 73 56 140 119 223 194 Singapore … — — 24 13 73 56 140 119 223 194 Sierra Leone … — — 15 12 55 49 155 142 380 355 Gold Coast … — — 15 10 50 40 115 100 190 175 Nyasaland … — — 15 — 75 30 165 120 300 255 Northern Rhodesia … — — 12 — 62 25 137 100 250 212 Gibraltar … — — 6 2 20 12 45 37 90 75 Hong Kong … — — 6 — 33 17 78 53 145 109 £500 per annum up to £5,000 per annum, in stages of £500, for a married man and for a married man with two children, respectively.
§ Mr. HopkinsonThe following is the table:
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STATEMENT OF PERSONAL INCOME TAX PAYABLE IN COLONIAL, ETC., TERRITORIES ON EARNED INCOMES FROM £500 IN STAGES OF £500 TO £5,000 FOR RESIDENT INDIVIDUALS Territories Income £3,000 Income £3,500 Income £4,000 Income £4,500 Income £5,000 Married Married 2 children Married Married 2 children Married Married 2 children Married Married 2 children Married Married 2 children £ £ £ £ £ £ £ £ £ £ Dominica … 1,237 1,215 1,625 1,600 1,875 1,850 2,125 2,100 2,375 2,325 Antigua … 986 838 1,303 1,251 1,645 1,589 2,012 1,952 2,387 2,327 Grenada … 683 643 905 855 1,155 1,105 1,405 1,355 1,655 1,605 British Honduras … 673 628 898 853 1,130 1.080 1,380 1,330 1,634 1,580 St. Lucia … 877 852 1,140 1,112 1,415 1,387 1,702 1,672 2,002 1,972 St. Vincent … 966 933 1,307 1,268 1,697 1,658 2,087 2,048 2,477 2,438 Montserrat … 1,154 1,100 1,492 1,438 1,829 1,775 2,167 2,113 2,504 2,450 Cyprus … 764 714 1,039 984 1,339 1,279 1,664 1,599 1,989 1,924 Seychelles … 750 720 985 947 1,235 1,197 1,485 1,447 1,735 1,697 Barbados … 989 921 1,289 1,121 1,589 1,521 1,936 1,858 2,188 2,125 British Guiana … 907 845 1,207 1,145 1,507 1,445 1,995 1,745 2,107 2,045 St. Kitts-Nevis … 902 830 1,212 1,134 1,547 1,463 1,907 1,817 2,282 2,192 Kenya … 647 595 875 823 1,125 1,073 1,387 1,336 1,662 1,611 Tanganyika … 577 532 787 742 1,018 973 1,262 1,217 1,518 1,473 Uganda … 577 532 787 742 1,018 973 1,262 1,217 1,518 1,473 Zanzibar … 577 532 787 742 1,018 973 1,262 1,217 1,518 1,473 Trinidad … 679 639 890 845 1,115 1,070 1,380 1,325 1,662 1,600 Fiji … 519 488 704 669 917 877 1,158 1,113 1,392 1,365 Malta … 751 699 976 924 1,213 1,161 1,463 1,411 1,713 1,661 Nigeria … 517 493 690 660 877 847 1,087 1,051 1,312 1,276 Virgin Islands … 782 705 1,120 1,043 1,457 1,380 1,795 1,718 2,132 2,055 Jamaica … 841 797 1,070 1,020 1,320 1,270 1,581 1,525 1,862 1,806 British Solomon Islands … 685 644 957 911 1,260 1,209 1,575 1,535 1,825 1,785 Gilbert and Ellice Islands … 685 644 957 911 1,260 1,209 1,575 1,535 1,825 1,785 Mauritius … 769 731 1,019 981 1,269 1,231 1,537 1,500 1,837 1,800 St. Helena … 67 67 80 80 92 92 105 105 117 117 Tonga … 565 535 752 722 940 910 1,127 1,097 1,315 1,285 Gambia … 530 480 780 730 1,030 980 1,280 1,230 1,530 1,480 North Borneo … 97 90 126 115 176 162 226 212 274 262 Aden … 466 419 641 594 816 769 1,002 945 1,212 1,155 Falkland Islands … 370 345 457 433 545 520 632 608 720 695 Federation of Malaya … 323 294 423 394 523 494 623 594 723 694 Singapore … 323 294 423 394 523 494 623 594 723 694 Sierra Leone … 603 605 880 855 1,130 1,105 1,380 1,355 1,630 1,605 Gold Coast … 290 270 390 370 515 490 640 615 827 790 Nyasaland … 487 442 697 652 907 862 1,117 1,072 1,327 1,282 Northern Rhodesia … 406 369 581 544 756 719 931 894 1,106 1,069 Gibraltar … 140 125 197 175 272 250 351 325 439 412 Hong Kong … 231 186 337 281 461 398 586 523 711 648 The territories are listed in order of descending burden of tax of the lower income groups. The figures of Income Tax payable are given to the nearest pound. In the following territories there is no personal Income Tax:—Bahamas, Bermuda, Brunei, Sarawak and Somaliland.