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Income Tax (Pay-As-You-Earn Scheme)

Volume 393: debated on Tuesday 9 November 1943

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asked the Chancellor of the Exchequer whether he will sympathetically consider the resolution from the directors of the Glasgow Chamber of Commerce suggesting, inter alia, that in regard to the scheme for deducting Income Tax from earnings based on the principle of pay-as-you-earn,. alternative methods of deduction be devised after close consultation with practical people directly concerned, with a view to lightening the extra burden on clerical staffs?

My attention has been drawn to the resolution to which my hon. and gallant Friend refers. I would point out that the Board of Inland Revenue have throughout been in consultation with the British Employers' Confederation as representing employers and the Confederation accepts the method of deduction proposed.


asked the Chancellor of the. Exchequer when will the regulations for applying the principle of pay-as-you-earn be issued?

I am not in a position to say when the Regulations will be ready, but I may remind my hon. Friend that when made they have to be laid on the Table under the provisions of Clause 2 (4) of the Bill.


asked the Chancellor of the Exchequer when the tax tables required in the application of pay-as-you-earn will be printed; and whether they will be supplied to employers of labour without charge?

I cannot yet say when the tax tables will be ready, but they will be printed as soon as possible and will be supplied to employers without charge.