Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1885-1886

66
STAMP DITTIES.
PROPERTY AND INCOME TAX.
Acts 5 and 6 Vict. c. 35; 14 and 15 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. 14 ; 43 and 44 Vict, c 20 ;
44 Vict. c. 12 ; 45 and 46 Vict. c. 41 ; 46 Vict. c. 10.
Schedule A. — (Real Property.) On each 20s. of
annual value of lauds, tenements, and heritages,
in respect of the property, - 6d.
Schedule B. — (Occupancy of Real Property.) On
each 20s. of annual value of lands, tenemeuts, and
heritages (other than a dwelling house separate
from a farm), in Scotland, in respect of the
occupancy, ------ '2 -fed.
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, - - - - - 6d.
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, - - - - 6d.
Schedule E. — (Public Salaries.) On each 20s. of
annual amount of salaries, pensions, or annuities,
paid out of the public revenue, or for public offices
or employments, - - - - - 6d.
Exemption and Abatement. — Under the Act 39
Vict. c. 16, § 8, persons whose whole incomes
from every source are less than £150 a year are
exempted. Persons whose incomes amount to
£150 a year, but to less than £400 a year, are
entitled to an abatement equal to the duty upon
' £120 of their inoome.
Deductions. — Deduction is allowed, when claimed,
of any annual premium (not exceeding one-sixth
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 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.
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, manufac-
ture, 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 abate-
ment or by repa t) from any amount of In-
'. ■ ' i I upon them in
inual value of b . ■ . taxes,
;, and public bi
a and not charged ...
England.
Qccupiei ids lor ' bandry
Only are entitled, on proof to tbj ) of the
I dnty propor-
icieney of their profits or .gains. —
o. 12; 16 and- 17 Vict, c. 34,
§ 46 ; 43 and 44 Vict. c. 20, § 52.
Year.
Income.
Rate.
6" April, J878, to
On property and income of
£150 and upwards
5d. per £ ~)
5 April, 1880,
Occupancy of lands (Sch. B.)
Do.
l|d. per £ |
6 April, 1880, to
On property and income of
£150 and upwards
6d. per £ 1
OJ
5 April, 1881,
Occupancy of lands (Sch. B.)
Do.
24d. per £ j
6 April, 1881, to
On property and income of
£150 and upwards
5d. per £
tTP
5 April, 1882,
Occupancy of lands (Sch. B.)
Do.
lfd. per £ !
6 |d. per £ [
I* 9 '" 1
6 April, 1882, to
On property and income of
£150 and upwards
-S 8 ,2
5 April, 1883,
Occupancy of lands (Sch. B.)
Do.
2fd. per£ |
Jo |
6 April, 1883, to
On property and income of
£150 and upwards
5d. per £
5 April, 1884.
Occupancy of lands (Sch. B.)
Do.
lfd. per £ j
^
6 April, 1884, to
On property and income of
£150 and upwards
6d. per £
5 April, 18S5,
Occupancy of lands (Sch. B.)
Do.
2^0. per £ j