§ MR. LEON (Bucks, N.)I beg to ask the Chancellor of the Exchequer whether, until recently, places of worship, either belonging to the Establishment or to Nonconformists, have been assessed to the Inhabited House Duty; whether they have been so assessed by Local Authorities, or under the authority of the Inland Revenue Department; and whether such assessments are required or authorised by law?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT, Derby)As I understand it, the rule is that places of worship, exclusively used as such, are not liable to the Inhabited House Duty. If the hon. Member will bring under my notice any case in which a charge has been made, I will cause inquiry to be made into the facts.