Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1907-1908

1650
PROPERTY AND INCOME TAX.
not licensed for the sale of liquors. The following
rates of duty are chargeable : —
£20 and not exceeding £40 — 2d. per £.
£4:0 " " £60— 4d. per £.
£60 6d. per £.
2. On other houses —
£20 and not exceeding £40 — 3d. per £.
£40 " " £60— 6d. per £.
£60 9d. per £.
Where any dwelling-house chargeable to the
second class of duties is occupied by a person for the
main purpose of letting furnished lodgings as a means
of livelihood, the occupier may, before the 1st of July,
register his name in the list of lodging-house keepers
kept by the clerk to the Commissioners, and after
such registration, and before the 1st October, make
application to have the rate of charge reduced from
9d. to 6d., or 6d. to 4d., or 3d. to 2d., according to
the rate applicable to the rent or annual value.
Exemptions, <^c. — A house or tenement is exempt
when occupied solely for the purpose of trade or
business, or of any profession or calling by which
occupier seeks a livelihood or profit, and although a
menial or domestic servant, or other person of a
similar grade or description, not otherwise employed
by the occupier, may dwell therein for the protectioa
thereof. Where house let in different tenements,
relief to be granted in respect of tenement occupied
as above, or unoccupied, on notice being given to
Surveyor of Taxes. A house is also exempt, if used
for the sole purpose of providing separate dwellings,
where the annual value of each dwelling does not
amount to £20, provided the district medical officer
under the Public Health Act, or another medical
practitioner appointed by the Local Authority, certi-
fies that the house affords suitable accommodation
for each of the families or persons inhabiting it, and
satisfies sanitary requirements. Where the annual
value of each dwelling amounts to £20 but does not
exceed £40, assessment will be confined to annual
value exclusive of dwellings of annual value below
£20 each, and rate will be reduced to 8d.
PROPERTY AND INCOME TAX.
Acts 5 and 6 Vict. c. 35 ; 14 and 16 Vict. c. 12 ; 16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and
c. 24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c. 80 ; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18 ; 23 Vict. c. 14;
24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22 ; 26 and 27 Vict. c. 33 ; 27 Vict. c. 18 ; 28 Vict c, 30 ;
29 Vict. c. 36 ; 30 Vict. c. 23 ; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. c. 14 ; 33 and 34
Vict. c. 32 ; 34 and 35 Vict. c. 21 ; 35 and 36 Vict. c. 20 ; 36 Vict. c. 18 ; 37 Vict. c. 16 ; 38 Vict.
c. 23 ; 39 Vict. c. 16 ; 40 Vict. c. 13 ; 41 Vict. c. 15 ; 42 and 43 Vict. c. 21 ; 43 Vict. c. 14 ; 43 and
44 Vict. c. 20 ; 44 Vict. c. 12 ; 45 and 46 Vict. c. 41 ; 46 Vict. c. 10 ; 47 and 48 Vict. c. 25 ; 48 and
49 Vict. c. 51 ; 49 Vict. c. 18 ; 50 and 51 Vict. c. 15 ; 51 Vict. c. 8 ; 52 Vict. c. 7 ; 53 Vict. c. 8 ;
64 and 56 Vict. c. 25 ; 55 and 56 Vict. c. 16 ; 56 Vict. c. 7; 57 and 58 Vict. c. 30; and 58 and 59
Vict. c. 16 ; 69 and 60 Vict. c. 28 ; 60 and 81 Vict. c. 24 ; 61 and 62 Vict. c. 10 ; 62 and 63 Vict. c. 9;
63 Vict. c. 7 ; 1 Edward VII. c. 7 ; 2 Edward VII. c. 7, § 10 ; 3 Edward VII. c. 8 ; 4 Edward VII. c. 7; and
5 Edward VII. c. 4.
not exceed £500, the abatement is equal to the duty
on £150 ; and where the incomes exceed £500 but
do not exceed £600, to an abatement equal to the duty
on £120 ; and where the incomes exceed £600 but do
not exceed £700, to an abatement equal to the duty
on £70.
Deductions. — Deduction is allowed, when claimed,
of any annual premium (not exceeding one-sixlh part
of the claimant's income from every source) paid for
insurance, or deferred annuity, on the claimant's
own or his wife's life (to any insurance company
legally established in any British possession, 4
Edward VII. c. 7) in existence on 1st November,
1844, or registered pursuant to Act 7 and 8 Vict. c.
110 ; or of any annual payment made under Act of
Parliament to a widows' or children's fund.
Schedule A. — {Real Property.') On each 20s. of
annual value of lands, tenements, and heritages,
in respect of the property, - - - Is. Od.
Schedule B. — (^Occupancy of Real Property.) On
each 20s. of annual value of lands, tenements, and
heritages (other than dwelling-houses distinct
from farms, and buildings occupied for trades or
professions), in respect of the occupancy, Is. Od.
Schedule C. — (Public Funds.) On each 20s. of
annual amount of profits from interest, annuities,
dividends and shares of annuities, payable out of
the public revenue, - - - -Is. Od.
Schedule D. — (Trades and Professions.) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or vocations,
or from personal or other property not included in
Schedules A, B, C, or E, - - - Is. Od.
Schedule E. — (Public Salaries.) On each 20s. of
annual amount of salaries, pensions, or annuities,
paid out of the public revenue, and not charged
under Schedules A, B, C, or D, or for public offices
or employments, - - - - Is. Od.
Exemption and Abatement. — Under the Finance
Act of 1898, persons whose whole incomes from
every source do not exceed £160 a year are
exempted. Persons whose incomes exceed £160
a year, but do not exceed £400 a year, are entitled
to an abatement equal to the duty upon £160 of
their income ; and if income exceeds £400 and does
By 41 Vict. c. 15, § 12, provision is made for
deduction for diminished value by wear and tear of
machinery or plant used in any trade, manufacture,
adventure, &c., the profits or gains of which are
chargeable under the rules of Schedule D.
By the Act 19 and 20 Vict. c. 80, landlords in
Scotland are entitled to relief (either by abatement
or by repayment) from any amount of Income Tax
which may be assessed upon them in respect of the
annual value of such rates, taxes, assessments, and
public burdens, as may be charged upon them and
not charged upon landlords in England.
Occupiers of lands for the purposes of husbandry