HC Deb 18 November 1958 vol 595 cc123-4W
Mr. Barter

asked the Chancellor of the Exchequer what is the number of owner-occupiers of residential accommodation who are owner-occupiers of more than one unit of assessment for Income Tax, Schedule A; and what is his estimate of the revenue received under Schedule A from such owner-occupiers in the latest convenient year.

Mr. Simon

I regret that this information is not available.

Mr. Barter

asked the Chancellor of the Exchequer what were the actual or estimated gross amounts of Income Tax assessed and payable by owner-occupiers of residential property under Income Tax, Schedule A, in the year 1948–49 and for each subsequent year.

Mr. Simon

The amounts for 1949–50 and 1954–55 are estimated at £21 million and £29 million, respectively. Figures for other years are not available, but the amount for 1958–59 may be of the order of £40 million. These estimates include the tax that has been brought to account by setting Schedule A income against personal allowances in arriving at code numbers for P.A.Y.E.

Mr. Barter

asked the Chancellor of the Exchequer what is his estimate of the number of residential units assessable under Income Tax, Schedule A, in 1803, 1900, 1920, 1950 and 1958, respectively, and the number of those respectively occupied by owner-occupiers.

Mr. Amory

The estimates are given in the following table:

Millions
1803 1900 1920 1950 1958
Residential Units Under 2 13½ 15¾
Owner occupied units Not known Not known 1 to 1¼ 4 5½—6

The figure for 1803 relates to Great Britain only. Those for 1900 and 1920 have been adjusted to exclude what is now the Irish Republic.