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Uganda (Taxation)

Volume 440: debated on Wednesday 16 July 1947

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asked the Secretary of State for the Colonies what are the existing rates of taxation on Europeans in Uganda.

As the answer includes a number of figures, I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.

Following is the answer:

There are two forms of direct taxation on Europeans in Uganda; (1) A nonnative poll tax, which is levied at the rate of£3 per annum on incomes which do not exceed£200 per annum, and at the rate of£5 per annum on incomes exceeding£200 per annum. Women with incomes of under£150 per annum are

exempt from payment of the tax, as are persons under the age of 18 years. (2) An income tax, additional to the nonnative poll tax, which is levied at the following rates:

Where the chargeable income does not exceed£250–2s. for every pound.
Where the chargeable income exceeds£250–2s. with the addition of one-eighth of a cent. for every pound of the chargeable income in excess of£250 up to a maximum rate of 5s. for every pound thereof.
Where the income exceeds£3,000—An additional tax (Surtax) at the rate of 4s. with the addition of one-twentieth of a cent. for every pound of the total income in excess of£3,000 up to a maximum rate of shs. 7/50 for every pound in excess of£3,000 of the total income.

In calculating the chargeable income the following personal deductions are allowed:— £350 for a man,£150 for wife,£75 for first child and£60 in respect of each subsequent child. There are also the usual deductions for dependants (other than children) life insurance and superannuation.


asked the Secretary of State for the Colonies what is the estimated income of a peasant in Uganda farming one standard plot of land; and what is the amount of taxation to which he is subjected.

I regret that the information sought in the first part of the Question is not available in the Colonial Office. I am asking the Governor of Uganda to supply it and will write to my hon. Friend when it is received. In regard to the second part of the Question, the taxes for which the African peasant in Uganda is liable (including local taxation) vary according to District, area and tribe from 12s. to 47s. per annum.

Is my right hon. Friend aware that the information I am getting is that the poll tax, both of the Uganda main Government and the Kabaka's Government, amounts to 25s. per head, and that other levies amount to 18s. per head, making£2 3s., and that the average income of a peasant from a plot of land is£4 a year?

It is difficult for figures to be used in that way. If my hon. Friend will supply me with the information, I will check it against the figures in my possession.

Will my right hon. Friend bear in mind that I have asked him to have an interview with the Assistant Chancellor of the Kabaka's Government, who was dismissed for making recommendations for improvements and that I am still waiting for that interview.

In view of the interest of the House in this matter, will the right hon. Gentleman see that this information is published in HANSARD, so that we may all know what it is?