HC Deb 03 April 1871 vol 205 c1049
MR. MORLEY

asked Mr. Chancellor of the Exchequer, Whether the power hitherto vested in the Commissioners of Income Tax and Inhabited House Duty in the Metropolitan Districts of granting relief on appeal from year to year on reductions of rental in cases of annual lettings is now superseded for the ensuing five years by the Valuation of Property (Metropolis) Act 32 and 33 Vic. c. 67; and, whether in case the rent of any property let by the year, included in the assessment made under this Act at £500, should in 1871 be reduced to £400, the Income Tax and Inhabited House Duty are to be levied for the four following years on the higher sum without any means of redress?

THE CHANCELLOR OF THE EXCHEQUER

said, in reply to the first part of the Question, he had to state that the powers of the Commissioners had been superseded in the manner described by the hon. Member, and it was the intention of the Government not to interfere with that arrangement. As to the second part of the inquiry, the rent will be levied under the Metropolis Valuation Act.