§ Mr. Meacherasked the Chancellor of the Exchequer how many claims were made by residents of Malta for repayment of United Kingdom income tax paid by them on dividends, interest and royalties flowing from this country; and what were the amounts involved, including the estimated loss of surtax in each of the income tax years since the Double Taxation Relief (Taxes on Income) Order, 1962, came into force.
§ Mr. Patrick JenkinThe only information available relates to income tax on dividends and is as follows:
Number of claims for repayment under Double Taxation Order Amount of income tax repaid or not withheld £000 1966–67 … … 12 0.1 1967–68 … … 170 15.9 1968–69 … … 410 80.1 1969–70 … … 770 230.3 There is no entitlement to repayment of tax deducted from interest or of income tax deducted from dividends paid before the corporation tax era.
No figures of the surtax involved are available.