NEW CLAUSE (Income Tax Act (1918) Admendment.)

Part of Orders of the Day — Finance Bill. – in the House of Commons on 28th June 1922.

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Photo of Captain William Benn Captain William Benn , Leith

I beg to move "That the Clause be read a Second time."

I have put down this Amendment at the request of the Education Authority of the City of Edinburgh, and many other education authorities are, I believe, in agreement with it. So far the Inhabited House Duty has not been collected upon the residence of the schoolkeeper, or janitor as he is called in Scotland. Owing to the fact that the wages of these people have risen in the last few years, their houses have ceased to come under the exception mentioned in my new Clause. My proposal is that the house should be excepted from the duty. The income of the janitor has nothing to do with it. The effect of the present position is that the education authority is taxed in a way in which it was never intended it should be taxed. The amount of money is small—in the City of Edinburgh it is under £200 a year—but it is a vexatious and unnecessary position, and I beg the Government to consider favourably this Clause.