§ 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?
§ THE SECRETARY TO THE TREASURY (Mr. JACKSON) (Leeds, N.)
(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.