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.
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.
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.