asked the Chancellor of the Exchequer if he will state the detail and the total amounts that a tenant-farmer with a wife and three children, and paying £ 500 a year for rent, was assessed for Income Tax under Schedule B by the Finance Acts, 1913, 1914, 1914 (Session 2), 1915, (No. 2) 1915, 1916, and 1917; and the detail and total amounts at which he will be assessed under the Budget proposals for the current year and for 1919–20?
Assuming that the actual profits are not less than the amounts shown in column 3 (below), and that the taxpayer has no income from any other source, the taxation in the case quoted is as follows:the occupier of agricultural land of the rental value of £ 500 a year was assessed for Income Tax under Schedules A and B by the Finance Acts, 1913, 1914,1914 (Session 2), 1915, (No. 2) 1915,1916, and 1917; and the detail and total amounts at which he will be assessed under the Budget proposals for the current year and for 1919–20?
| Year | Finance Act. | Income as Owner.* | Assumed Income as Occupier | Total assumed Income. | Abatement, † | Residue of Income charged to Income Tax. | Rate of Tax. | Amount of Tax payable. | ||||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | ||||||||||
| £ | s. | £ | s. | d. | £ | s. | d. | £ | £ | s. | d. | s. | d. | £ | s. | d. | ||
| 1913 –14 | 1913 | 437 | 10 | 166 | 13 | 4 | 604 | 3 | 4 | 70 | 437 | 10 | 0 | 1 | 2 | 29 | 2 | 11 |
| 96 | 13 | 4 | 0 | 9 | ||||||||||||||
| 1914 –15 | 1914 and 1914 (Session 2) | 437 | 10 | 166 | 13 | 4 | 604 | 3 | 4 | 70 | 96 | 10 | 0 | 1 | 8 | 41 | 5 | 10 |
| 96 | 13 | 4 | 1 | 0 | ||||||||||||||
| 1915–16. | 1915 and (No. 2)1915 | 437 | 10 | 500 | 0 | 0 | 937 | 10 | 0 | — | 437 | 10 | 0 | 3 | 0 | 110 | 12 | 6 |
| 500 | 0 | 0 | 1 | 9 3/5 | ||||||||||||||
| 1916–17 | 1916 | 437 | 10 | 500 | 0 | 0 | 937 | 10 | 0 | — | 437 | 10 | 0 | 3 | 6 | 139 | 1 | 3 |
| 500 | 0 | 0 | 2 | 6 | ||||||||||||||
| 1917–18 | 1917 | 437 | 10 | 500 | 0 | 0 | 937 | 10 | 0 | — | 437 | 10 | 0 | 3 | 6 | 139 | 1 | 3 |
| 500 | 0 | 0 | 2 | 6 | ||||||||||||||
| 1918–19 | Proposed | 437 | 10 | 1,000 | 0 | 0 | 1,437 | 10 | 0 | — | 437 | 10 | 0 | 4 | 69 | 285 | 118 | 9 |
| 1000 | 0 | 0 | 3 | 9 | ||||||||||||||
| 1919–20 | — | Same as 1918–19 if circumstances remain unaltered. | ||||||||||||||||
| * The minimum allowance for repairs, etc. (one-eighth of the rental value) has been deducted but, where the eighth has been exceeded, the owner is entitled to a further allowance based upon the actual outlay. | ||||||||||||||||||
| † The total income exceeds the limit to which the allowance for children and propose! allowance for wife apply. | ||||||||||||||||||