MR. M'LAREN (Stafford)asked Mr. Chancellor of the Exchequer, Whether it is the practice of the Commissioners of Inland Revenue to charge Licence Duty on public houses according to the Poor Law valuation in each place, or according to any other valuation, and whether their practice varies in this respect in different places; and, whether any difference is made in cases where the owner of the licence is owner of the licensed premises?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir WILLIAM HARCOURT) (Derby), in reply, said, that it was not the practice of the Inland Revenue to charge Licence Duty according to the Poor Law valuation, but on the basis of the assessment to the Inhabited House Duty, where the premises were over £20 in annual value; where that was not the case, Schedule D of the Income Tax was taken as the basis. No difference was made in cases where the owner of the licence was owner of the licensed premises.