United Kingdom Yearbook - 1885-1899_No47_ocr

28 INLAND REV,EN.UE DUTIES.
STATEMENT ,showing RATES of th~ PRINCIPAL L~LAND REVENUE.
DtJTIES in operation a~ 9tli August 1900.-Continueta • • • • • •{]for smns amounting }
c ll
to 2l. and upwu.nls, 0 0 1
Incomc"fax- ·
f u respect of ·propert.y, profits and gains , 1·
arising from :- ~For every tweut.y ·
'l'he occupation of farm lands (Schc- shillings of one·. t
dulc D) . . · - - ·. third of the i1.1~nual
· value, per annum. (
0 1 0
Other.sources (Schedules A, C, D, and E) Per £_per annum
1
NoTES.-lncomes not exceeding 1601. per annum arc exempt ,
froin the tax.
j
t
1
Incomes exceeding 160l. hut not exceeding 4001. }>Cl' annum I
arc•allowed r~n abatement of 160l. ; if exceeding 400!. but :
not exceeding 500[. an li.batcment of 150l. ; if exceeding I'
GOOl. and not exceeding 600!. au abatemcmt of 120l.; a!Hl
if exceeding 600l. u.nd not exceeding 7001. u.n abatement
of 70l.
•In.the case of lands the assessment, for the purposes of collec-1
tion of the tax: is to be reduced by one-eighth; and in the,
case of houses, if the repairs arc done by the -landlord, by I
one·sixtlh.and if by the tenant then by so·nmch uot·ex-1·
cecding one-sixth as will recluce the assessment. to the
amount of rent.
Inha.hitocl House Duty (levied in Grel\t
llrita.in only)-
On shops, bcerhouses, farmhouses, and
'lodging·houscB of an anuunlvo.lne-
J"css than 20l. · · Per £ per annum
Of 20!. hut not.exceeding 401. · ·
Exceeding •!Ol. hut not exceeding OOl.
Exceeding HOl. • • • - •
On dwelling houses of.an annual valne­
I~css than 20l. ·
Of 20l. but not exceeding 40l. · •
Excooding 40l. but not exceeding 60l. ,,
Exceeding HOl. • • • • • ,,
'
No1·1~.-Ho11scs built or adapted for providing se1>amtc
dwellings of an ammo.I value not exceeding
I
40l. for each·dwelling and duly.certified by the
1 Medical Ofliccr of Health, arc exempt in
I ' respect of dwelling8 under 20l. and are charged 3d. in the £. on the remainder.
, IJn.nroperty ia exempt -from I
lncome 'fax he is ik(nvise exempted from
J.n.nd 'f1ix.
'Yherc the owner has boon allowed llll u.bu.t-O·
ml\nt of Income Tn.x by reason of his income
no!- exceeding 400l. one-half of the J.nntl Tal:
is romitt.e1l.
Nil.
2