asked the Chancellor of the Exchequer what procedure should be adopted by persons who have Income Tax deducted from their wages when such deductions are improper; and whether he is aware that such persons experience great difficulty in obtaining repayment, in some instances necessitating the intervention of his Department before repayment is possible?
I presume that my hon. Friend is referring to a particular case of an unusual type which he has already brought to my notice in which tax had been wrongly deducted. As he is aware, repayment has now been made. I regret there was some delay in making the repayment and I hope to send my hon. Friend a full explanation in the near future. The normal procedure is, of course, for the taxpayer to appeal at once to his local inspector.
Is the Chancellor aware that more than one case has come to my notice? I understand that when inquiries are made to the Inspector of Taxes, his difficulty is to find the medium to obtain repayment. He has not made an assessment, and, as the employer's banker pays the tax in bulk to the Revenue Department, there seems to be no authority to authorise repayment.