§ Mr. Arthur Lewisasked the Attorney-General who appoints the General Commissioners of Taxes; on what basis they are appointed; what qualifications are called for; what salaries are paid; when these were last adjusted; and to what extent they were increased.
The Attorney-GeneralGeneral Commissioners of Income Tax in England and Wales are appointed by the Lord Chancellor on the advice of local advisory committees established by him for this 229W purpose. Candidates are recommended to the Lord Chancellor for appointment on the basis that they are personally suitable in point of character, integrity and understanding and that they have some knowledge or experience of the administration of income tax legislation and of the way in which this legislation affects taxpayers. As local knowledge is important, persons are not normally recommended for appointment unless they either reside or work in or near the taxation division to which they will be allocated. Persons over the age of 65 or currently in the service of the Inland Revenue are ineligible for appointment.
General Commissioners hold office during the pleasure of the Lord Chancellor but they are required by law to retire at the age of 75.
General Commissioners are not paid salaries or fees but they are entitled to subsistence and travelling allowances.