Super-Tax.

Oral Answers to Questions — Ireland. – in the House of Commons on 22nd June 1922.

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Colonel NEWMAN:

63.

asked the Secretary of State for the Colonies what arrangement has been come to by the Finance Minister of the. Southern Irish Provisional Government with regard to the assessment, levying, and collection of Super-tax in cases where the tax is incurred partly in respect of property in the Irish Free State and partly in respect of property in this country?

Photo of Sir Robert Horne Sir Robert Horne , Glasgow Hillhead

My right hon. Friend has asked me to reply to this question. As I explained in my reply of 6th April to my hon. and gallant Friend, the transfer to the Provisional Government of the functions of assessment, levying, and collection of Super-tax does not affect the basis or measure of the liability to that tax, and the tax which the Special Commissioners of Income Tax administer in Southern Ireland, as agents for the Provisional Government, continues to be assessed in one sum on a liable individual in respect of his liable income, wherever arising.