HC Deb 16 May 1890 vol 344 cc1116-7
MR. SHIRESS WILL (Montrose, &c.)

I beg to ask the Chancellor of the Exchequer whether his attention has been directed to the hardship of the smaller class of shopkeepers who reside over their shops, caused by the fact that unless the shop is a separate tenement and separately let the annual value of the shop is reckoned in the amount on which the house is assessed to the Inhabited House Duties; whether this is the rule even if the shop does not communicate directly with the rest of the house, and whether he is willing to consider the propriety of enacting, either in the Customs and Inland Revenue Bill or otherwise, that where a part of any house being one property is occupied solely for the purpose of any trade or business or of any profession or calling by which the occupier seeks a livelihood or profit, whether the part so occupied communicates directly or not with the rest of the house, such part of the house shall not be taken into account in assessing the amount on which the house shall be chargeable with the Inhabited House Duties?

MR. GOSCHEN

I am sorry that I can only give to the hon. Member the same answer I have given to other hon. Members, that I am not prepared to open up any further question as to the House Duty this year.

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