Income Tax

Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 12th July 1949.

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Photo of Mr Douglas Houghton Mr Douglas Houghton , Sowerby 12:00 am, 12th July 1949

asked the Chancellor of the Exchequer how many employers, as at any recent date, were known to the Income Tax authorities to be holding money deducted by them from the wages and salaries of their employees under Pay-As-You-Earn more than six months previously; and what is the estimated amount involved.

Photo of Sir Stafford Cripps Sir Stafford Cripps , Bristol East

On 27th September, 1947, the latest date for which precise information is at present available, the amount of tax deducted for 1946–47 and earlier years and reported by employers but not paid over by that date was £627,000. No information is available centrally either as to the number of employers involved or as to tax which may have been deducted but not reported by that date.

Photo of Sir Waldron Smithers Sir Waldron Smithers , Orpington

asked the Chancellor of the Exchequer why tax reclaimed by persons with incomes derived from England living in Jersey is still six months and more overdue in repayment.

Photo of Sir Stafford Cripps Sir Stafford Cripps , Bristol East

If the hon. Member will give me particulars of the cases he has in mind, I will have inquiries made and communicate with him as soon as possible.

Photo of Mrs Mabel Ridealgh Mrs Mabel Ridealgh , Ilford North

asked the Financial Secretary to the Treasury whether his regulations permit a person denied compensation for war damage, due to a too late claim, to claim Income Tax relief on the amount paid in respect of war damage repairs to his property.

Photo of Mr William Hall Mr William Hall , Colne Valley

In the circumstances described in my hon. Friend's Question, the cost of the repairs may be included in a claim for relief under Rule 8 of No. V of Schedule A of the Income Tax Act, 1918, if the total expenditure on maintenance, repairs, etc., to the property, on the five years' average, exceeds the flat-rate repairs allowance.

Photo of Mrs Mabel Ridealgh Mrs Mabel Ridealgh , Ilford North

Will my right hon. Friend then explain why, if these war damage repairs have not been accepted, ordinary repairs have been accepted in this way?

Photo of Mr William Hall Mr William Hall , Colne Valley

If my hon. Friend will send me the particulars of any case she has in mind, I will certainly have them looked into.