§ 84. Mr. W. R. Williamsasked the Secretary to the Treasury why it has taken the 19th District, Inland Revenue Department, Manchester, over ten, and in some cases over twelve years, to notify a number of persons in Openshaw that arrears of tax would be collected from available post-war credits; and whether, in view of the delay, he will authorise payment of the credits in full.
§ Mr. H. BrookeThe hon. Member has drawn my attention to two cases where, because the full tax for the year was not paid, the post-war credit is less than the amount shown on the certificate originally issued. In one the Inland Revenue lost trace of the taxpayer, so no action could be taken. In the other, the tax could not be collected at the time, and I regret that it was later overlooked until the taxpayer died and his widow asked for the credits to be transferred to her. I am afraid that I cannot authorise the repayment of tax that has not been paid.