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Briton Ferry Notes. j

Wage Earners' Income Tax


Wage Earners' Income Tax HOW THE MINER IS AFFECTED. I BY EVAN EVANS, I The miners are assessed in respect of the ac- tual amount of their wages each quarter. The method of quarterly assessment does not, how- ever, affect any grant of exemption", relief or abatement which is dependent wholly or partially on the total annual income, and for such pur- poses the total wages of the year are to be treated as the total income of the year. The amount of total income from all sources must first be ascertained apart from any allow- ances, and then on that basis it has to be con- sidered what allowances can be claimed. Should the income be over tl,30 and not over L400 the initial abatement will be £ 120 and to which all other allowances are to be added. The difference after making the deduction from the total amount of income shall be the taxable income. The income tax year commenced on April 6th, therefore a person is entitled to relief of L25 in respect of a child who attains sixteen years on April 7th, of the year in question but is not entitled to relief in respect of any child born after April 5th and during the year in question,. Whether the child who has not reached sixteen years of age be at school, in service, or working in a factory or a mine, it does not affect the relief. A "step-chikl" is included, but not an illegitimate child, unless parents shall have mar- ried after the birth of such child. It is anti- cipated, owing to the strenuous agitation of the Miners' Federation of Great Britain that relief will be granted in relation to an adopted child. Assuming a person's income to be £156, one child and t6 expenses, he cannot claim exemp- tion as coming below -6130 by deducting £31, the amount for child and expenses from £ 156. Instead he is entitled to an abatement of £ 120 and the allowance of t25 for child and £6 for expenses, and has to pay tax on £ 5 at 2s. 3d. in the £ equals lls. 3d. The taxpayer claims relief with regards to In- surance premiums paid on his life or the life of his wife. He also has a right to relief of the amount allotted by his benefit society towards burial expenses, which is considered within the meaning of the Finance Act as a Life Insurance Premium. The coal hewer has deductions for tools, ex- plosives, and checkweigher etc. The timberman and ripper also have deduc- tions for tools they require. Before filling up their tax forms they should enquire of their miners' agents anent the flat rates sanctioned by the Surveyor of Taxes. Persons holding positions in the Miners' Federation or anywhere else which bring emolu- ments are to be assessed at the end of the income tax year in question on the same basis as wages earned by manual labour. All persons should keep their pay dockets for the purpose of ascertaining at the end of the income tax year as to whether they should or should not, pay income tax. It is essential that colliers should keep strict account of wages paid their boys or helpers'to obvious prevarication. When notice of assessment is served on anyone that does not approve of the amount he may ap- pend within 21 days from the date of the notice of assessment. He must give notice of his ob- jection in writing to the Surveyor of Taxes. An appeal may be either to General or Special Com- missioners. But the claim for exemption must come before the General, and not the Special Commissioners. No doubt matters raised by an appeal can often be settled between the surveyor and the appellant by an adjustment, and it does not be- come necessary for the appellant to attend the hearing before the Commissioners. Seemingly the tax collectors who are accepted by the men could assist them greatly in their grievances. The amount of any income tax assessed is deemed summarily as a civil debt, and should it not be paid voluntarily, the County Court authorities would unhesitatingly intrude, causing unpleasant consequences.

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