§ MR. EYKYNsaid, he had given Notice of his intention to ask Mr. Chancellor of the Exchequer, Whether, taking into consideration the statement made to the honourable Member for Nottingham, he will direct the Commissioners of Inland Revenue to discontinue the collection of the Inhabited House Duty for "offices or business premises used only as such," and direct the return of all amounts that have been collected in error? In now putting the Question he wished to explain that he had referred by mistake to the hon. Member for Nottingham, instead of the hon. Member for Sheffield.
§ THE CHANCELLOR OF THE EXCHEQUERThe question raised by the hon. Member was whether offices and busi- 1934 ness premises were within the exemption put into the Act of 1869. That exemption was, in substance, as follows:—It exempted houses occupied for purposes of trade only, or as a warehouse for the sole purpose of lodging goods, &c., therein, or as a shop or counting-house, although a servant or other persons might dwell there for its protection. It appeared to him that "offices or business premises used only as such" did not come within the terms of that exemption.