§ LORD HENRY BRUCE (Wilts, Chippenham)I beg to ask the Secretary to the Treasury whether houses which were not originally erected for letting as tenement dwellings, but which are now arranged and let as such, are held to be within the definition given by the Chancellor of the Exchequer as being—
Constructed for the sole purpose of providing separate dwellings at Tents not exceeding 7s. 6d. a week and approved by the Medical Officer of Health;whether houses let in apartments and boarding houses are to be treated as places of business in the same way as lodging houses; and what is the proper definition of lodging houses, and the correct method to be pursued to obtain registration or otherwise in order to obtain the benefits conceded to them in the present Session?
§ THE SECRETARY TO THE TREASURY (Mr. JACKSON,) Leeds, N.The answer to the first question of the noble Lord is, Yes. The proper definition of a lodging house is a house used for the main purpose of letting furnished lodgings as a means of livelihood, and the actual name employed to describe such houses is immaterial. In order to secure the benefits of the recent concession notice should be given to the clerk to the Income Tax Commissioners for the division in which the house is situated, and in case the application is disallowed there lies an appeal to the District Commissioners.