HC Deb 04 June 1888 vol 326 c1010
MR. GOURLEY (Sunderland)

asked Mr. Chancellor of the Exchequer, Whether he is aware that small tenemented houses (the rental of which in the aggregate exceeds £20 per annum) are subject to the Inhabited House Duty, whilst self-contained houses under £20 per annum are exempted; if so, whether he is prepared to submit a Resolution to the House, placing tenemented dwelling-houses in the same category as self-contained houses, which are now exempt from the tax?


(who replied) said: All houses, whether let in tenements or not, which are of the annual value of £20 or upwards, are by law subject to the Inhabited House Duty, which is payable by the occupier. Those let in tenements are, under a special enactment, chargeable on the landlord as one house. Under a ccncession, however, granted some years ago by the Government, no House Duty is charged on buildings erected for artizans and industrial dwellings, where each tenement is separate and self-contained, and is under the annual value of £20. The extension of this concession to all houses let in tenements would create an exemption in favour of a class of dwelling which it is not desirable to encourage£"rookeries," for example.