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Land Tax

Volume 32: debated on Friday 5 April 1895

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I beg to ask the Chancellor of the Exchequer whether his attention has been drawn to the change made this year in the receipt form for Income Tax, House Duty, and Land Tax, in which the requirement formerly prescribed has been omitted, namely, that the receipt for Income Tax must be produced to the landlord on the claim being made on the landlord to allow the tax out of the next payment of rent; and whether, this change having been made, a landlord can still demand to see the receipt; and, if not, whether, if he allows the tax to be deducted from the rent, he will be free from all claim for the tax should it not be paid?

It was found necessary to alter the wording of the form of receipts for taxes for 1894–95 in consequence of the passing of the Finance Act, and the opportunity was taken to make it a more convenient shape and to omit the words referred to in the question, for which there is no actual statutory authority. A landlord is, however, clearly within his rights in demanding proof that his tenant has paid his tax which he is deducting from his rent, as the tax, if unpaid by the tenant, would remain a charge on the property.

I understand it would be competent to require to see the receipt, although that is not stated.