Colonel NEWMAN:

asked the Chancellor of the Exchequer whether a person domiciled in the Irish Free State and held to be a citizen of the Irish Free State is in the same position with regard to taxes partly levied in Great Britain and partly in the Irish Free State as is a citizen of the Dominion of Canada: and, if so, what is his position with regard to the payment of Super-tax, and to which taxing authority will he be required to make his return for assessment and subsequent payment?

I would refer my hon. and gallant Friend to the reply given by my right hon. Friend the Chancellor of the Exchequer to him of the 6th April last. I am sending him a copy of that reply. I may add that discussions are taking place between the Imperial and Provisional Governments on the questions of double taxation which may arise when the Constitution of the Irish Free State is established.

Colonel NEWMAN:

Does that mean that at the moment the British citizen, the Englishman, and the citizen of the Free State are on exactly identical terms for the purposes of taxation?

I understand that that is so in regard to taxation.