No. 100.-ACTUAL INCOME of TAXPAYERS (a) for the Purposes of the INCOME TAX. YEARS ended 5th April. EXEMPTION LIMIT. UNITED KINGDOM. £ ended 5th April. ENGLAND. SCOTLAND. IRELAND. UNITED KINGDOM. UNITED KINGDOM. £ £ L 1911-2 160 150,712,959 16,113,874 6,447,330 173,274,163 3,981,321 791,146 627,542 1912-3 5,400,009 46,204,831 1911-2 151,874,288 " 16,215,180 6,332,921 174,422,389 3,949,501 791,033 622,492 1913-4 5,366,026 16,284,791 6,217,177 47,005,550 1912-3 175,661,668 3,959,212 791,998 621,851 5,373,061 1914-5 47,775,979 154,249,416 1913-4 16,463,531 6,240,925 176,953,872 3,821,285 780,206 618,951 1915-6 5,220,442 130 155,626,880 49,894,289 1914-5 16,391,207 6,154,590 178,172,677 22,691,900 3,903,730 2,322,289 28,917,919 1916-7 62,423,612 161,404,490 16,672,837 1915-6 6,520,213 184,597,540 22,481,420 3,886,181 2,235,740 1917-8 28,603,341 161,192,210 79,271,473 1916-7 16,486,995 6,372,686 184,051,891 22,952,640 3,891,485 1918-9 2,179,979 29,024,104 68,105,941 164,947,334 " 16,624,323 1917-8 6,579,737 188,151,394 50,095,118 8,443,406 1919-20 4,921,625 63,460,150 " 166,782,894 72,574,830 1918-9 15,892,436 6,148,966 188,824,296 51,109,185 8,613,322 4,364,821 1920-1 64,087,328 82,111,614 135 161,513,536 15,897,924 1919-20 4,860,895 182,272,355 53,925,840 8,643,293 3,854,538 66,423,671 1921-2 to 150 162,837,871 91,107,623 1920-1 15,754,354 4,566,544 183,158,769 45,656,448 7,568,741 2,752,728 55,977,917 1922-3 171,037,559 96,224,741 1921-2 15,640,280 5,598,535 192,276,374 20,606,881 3,336,510 1,521,878 25,465,269 128,149,796 1923-4 201,949,874 " 17,815,844 (e) 2,646,213 1922-3 (e) 222,411,931 25,754,820 3,833,043 (e) 292,107 (e) 29,879,970 1921-5 204,008,328 17,952,530 (e) 2,618,219 (e) 129.869,089 1923-4 1925-6 135 to 162 |(e)224,579,077 25,226,047 3,861,595 (e) 265,204 (e) 29,355,846 (e)135,533.262 1924-5 203,895,373 17,540,232 (e) 2,603,225 (e)224,038,830 24,292.895 3,611,656 (e) 273,837 |, (e) 28,178,388 (e)135,143,373 1925-6 TOTAL ACTUAL INCOME. (a) ENGLAND. SCOTLAND. IRELAND. 1911-2 456,850,300 49,876,019 14,208,391 520,934,710 120,640,090 763,744,337 75,930,329 26,779,137 866,453,803 1911-2 1912-3 484,369,840 52,953,288 14,545,076 551,868,204 128,489,644 800,259,542 79,665,359 27,226,912 907,151,813 1912-3 1913-4 513,184,274 56,372,321 14,789,148 584,345,743 137,884,036 839,552,567 83,818,007 27,669,913 951,040,487 1913-4 1914-5 529,248,190 61,483,438 14,848,555 605,580,183 147,547,815 867,352,889 89,792,128 28,051,584 985,196,601 1914-5 1915-6 530,307,642 63,245,518 15,058,927 608,612,087 171,767,743 924,848,325 94,610,250 30,435,463 1,049,894,038 1915-6 1916-7(e) 714,302,090 99,230,068 17.512,493 861,044,651 219,934,777 1,204,687,928 134,064,088 34,699,766 1,373,451,782 1916-7 1917-8 941,720,122 131,579,941 21,385,953 1,094.686,016 254,859,132 1,422,881,465 169,111,944 38,733,675 1,630,727,084 1917-8 1918-9 1,219,812,714 165,521,943 30,120,948 1,415,455,605 331,929,817 1,806,223,727 212,612,129 52,735,940 2,071,571,796 1918-9 1919-20 1,557,251,213 211,252,237 37,699,537 1,806,206,017 405,950,568 2,216,695,053 266,983,745 63,501,025 2,547,179,823 1919-20 1920-1 1,512,866,602 221,655,611 30,662,977 1,765,185,190 556,193,664 2,309,492,476 292,822,386 58,867,641 2,661,182,503 1920-1 1921-2 1,357,124,875 180,458,654 31,716,601 1,569,300,130 557,816,819 2,153,129,512 251,664,081 57,684,786 2,462,478,379 1921-2 1922-3 1,224,216,214 156,125,387 1,411,432,363 1923-4(c) 872,293,022 103,298,368 1924-5 914,322,635 94,118.094 1925-6 920,286,135 102.252,885 (e) 985,201,052 (c)1,016,394,902 (e)1,033,284,074 31,090,762 (e) 9,609,662 (c) 7,954,173 (e) 10,745,054 below the effective exemption limit. (b) The "profits (a) The "actual income " is the statutory income of the taxpayer, estimated in accordance with the provisions of the Income Tax Acts, after deduction of the income of individuals Schedule E. and 1922-3 to 1925-6 the full "annual value," and for the years 1918-9 to 1921-2 twice the "annual value ") of other lands. of Nurseries and Market Gardens and the "assumed profits" (for years prior to 1915-16 one-third of the "annual value," for the years 1915-6 to 1917-8 (d) From 1923-4 onwards Employments are assessed under Schedule E. (e) From 1916-7 to 1922-3 the figures of income under Schedule D include wages of weekly wage-earners assessed quarterly; for 1923-4 and subsequent years these are included under (e) Excluding Irish Free State, 595,860,647 2,063,266,148 229,404,767 60,513,534 2,353,184,449 1922-3 (d) (e) 935,946,382 2,061,614,080 219,962,770 (e)21,731,574(e)2,303,308,424 1923-4 (d) (e) 994,862,269 (d) (e) 916.245,717 2,168,910,801 2,112,089 829 198,905,013 209,879,632 (e)21,934,920 (e)2,400,725,356 (e)25,895,546 (c)2.336,890,382 No. 101.-INCOME TAX, ACTUAL INCOME, ALLOWANCES, and TAXABLE INCOME; NET PRODUCE of the TAX ; the EFFECTIVE RATE in the £; the NORMAL RATE in the £; and the PRODUCE for each PENNY of the NORMAL RATE. (Compiled from the Annual Reports of the Inland Revenue Department.) INCOME TAX. (a) See note (a) on page 144. (b) The Net Produce represents the ultimate yield of the assessments made in any particular year, (c) A full description of these allowances and deductions is contained in the Sixty-fifth Report of the Commissioners Inland Revenue (Cmd. 1780),] (d) Excluding Irish Free State, Particular Properties described in Rule INCOME TAX. No. 102.-GROSS AMOUNT of INCOME (a) in Classes brought under the REVIEW of the INLAND (Compiled from the Annual Reports 1912-3. 1913-4. 1914-5. 1915-6. 1916-7. 1917-8. SOURCES OF INCOME. 1911-2. 1918-9 ! Lands, including rent charges under 52,219,676 52,238,213 52,284,250 52,266,269 houses, Farm-buildings, &c.(b) Other Property Houses, Messuages, Tenements, &c.(b) 223,813,446 225,990,598 228,638,670 231,462,637 232,844,217 234,600,333 235,051,205 235,422,757 (h) (h) (h) 1,297,210 1,307,585 1,339,189 1,301,396 (h)1,296,300 (h)1,296,300 (h)1,296,300 (46) 1,296,300 (h) Schedule B:-From the Occupation of 17,457,799 17,434,591 17,500,213 17,550,631 (g)51,490,000 51,480,000 51,230,000 98,800,000 (g) Businesses, Professions. &c., not other- 421,755,759 444,864,089 483,073,777 517,485,886 592,569,178 743,905,973 841,029,895 905,031,222 wise detailed (including Salaries of (c) (c) (c) Employés).(b) (c) Weekly Wage-earners 205,577,990 394,204.296 590,827,226 Railways in the United Kingdom(b) 46,099,539 47,565,310 45,700,968 47,955,376 48,727,722 48,800,000 50,000,000 51,491,790 (d) (d) Coal Mines Other Mines No. 3, Schedule A, 5 & 6 Vict. c. 35. Gasworks Ironworks Waterworks Canals, Docks, &c. Other Concerns (Quarries, Mar- Springs or Works, and Alum Indian, Colonial, and Foreign Securi- 23,769,078 25,892,190 28,748,408 37,725,932 38,179,162 ties (other than Government Securi Schedule E-Salaries of Government, (I) Government and other Officials not 26,506,697 27,701,866 28,640,827 32,620,000 (II) Corporation and Public Company 100,682,556 107,906,299 116,979,207 124,633,770 Officials.(b) 1 (a) Gross Income means the Income brought under the review of the Inland Revenue Department before adjustments are mad in respect of repairs, empty property, wear and tear of machinery, overcharges in original assessments, certain exempt incomes, &c. The Actual Income, that is, the Gross Income less the exempt incomes and the other reductions mentioned, is not available in this classified form. (b) For amounts in each division of the United Kingdom, see the next Table. (c) These figures include certain items (Mines, Gasworks, etc.) for which separate figures are no longer available. (d) Estimated figures. INCOME TAX. REVENUE DEPARTMENT for the PURPOSES of the INCOME TAX in each Year ended 5th Aprii. (e) Includes special assessments in respect of "apportioned share of deficiency" under Sec. 11 of the Railways Act, 1921. (In 1914-5 there was a change in the law under which the taxpayer's liability was enlarged. (g) The profits under Schedule B are in general deemed to be:-For years up to 1914-5 inclusive, equal to one-third of the annual value of the lands occupied; for the years 1915-6 to 1917-8, and 1922-3 to 1925-6, equal to such annual value; for 1918-9 to 1921-2 equal to twice the annual value. (h) Approximate. Actual figures not available. (1) From 1920-1, inclusive, the classification of sources of income has been revised. () Excluding Irish Free State. (k) For 1923-4 and subsequent years Employments (including weekly wage-earners) were assessed under Schedule E. 798 L 2 INCOME TAX. No. 103.-GROSS AMOUNT of certain classes of INCOME brought under the REVIEW in each Year (Compiled from the Annual Reports England Ireland TOTAL 52,219,676 52,238,213 52,284,250 52,266,269 52,045,000 52,045,000 52,000,000 51,980,000 197,631,971 199,647,729 202,017,755 204,270.375 205,563,360 207,187,090 207,495,000 207,648,080 20,858,209 20,978,462 21,201,911 21,738,642 21,758,417 21,847,243 21,892,900 21,967,071 5,323,266 5,364,407 5,419,004 5,453,620 5,522,440 5,566,000 5,663,305 5,807,606 223,813,446 225,990,598 228,638,670 231,462,637 232,844,217 234,600,333 235,051,205 235,422,757 12,307,697 12,289,168 12,354,122 12,400,573 36,210,000 36,200,000 36,000,000 69,800,000 1,918,385 1,912,842 1,912,120 1,908,297 5,580,000 5,580,000 5,530,000 10,650,000 3,231,717 3,232,581 3,233,971 3,241,761 9,700,000 9,700,000 9,700,000 18,350,000 17,457,799 17,434,591 17,500,213 17,550,631 51,490,000 51,480,000 | 51,230,000 98,800,000 | 366.884,788 386,769,575 419,722,749 449,463,435 Figures not available. England TOTAL 26,506,697 27,701,866 28,640,827 32,620,000 45,886,007 53,286,000 64,962,000 88,523,000 87,485,822 94,049,090 102,122,528 103,729.742 117,573,000 153,641,160 174.975,900 226,756,101 9,511,258 10,031,828 10,714,332 11,493,055 12,480,444 16,563,231 18,672,461 23,398,456 3,685,476 3,825,381 4,142,347 4,410,973 4,953,623 6,264,270 7,031,352 9,377,243 100,682.556 107,906,299 116,979,207 124,633,770 135,007,067 176,468,661 200,679,713 259,531,803 (a) Includes special assessments in respect of "apportioned share of deficiency" under Sec. 11 of the Railways Act, 1921. (b) Excluding Irish Free State. (c) Estimated figures |