HC Deb 21 June 1894 vol 25 cc1622-3
MR. HARE (Norfolk, S.W.)

I beg to ask the Secretary to the Treasury whether the lands of the Duchy of Lancaster are exempt from parochial and other rates and taxes when the laud is farmed by the Duchy?

*THE SECRETARY TO THE TREASURY (Sir J. T. HIBBERT,) Oldham

I am informed that all the Duchy lands are liable to Land Tax if not redeemed. Inhabited House Duty is a tax on the occupier, but under "exemption" in 48 Geo. III., c. 55, where houses are occupied by Her Majesty or by caretakers, the tax is not payable or paid. Her Majesty is not liable for Property Tax, but she pays it, under Schedule A, on a fair valuation, and under Schedule B upon profits, if made. Except in a few cases where, by a statutory provision, lands are specially charged with rates, the Duchy is not liable to pay rates for land in hand, but contributes accordiug to a fair valuation, in analogy to what is done by the Offices of Works and of Woods.

MR. HANBURY (Preston)

Is the exemption under Statute?

SIR J. T. HIBBEET

I think so.

MR. HANBURY

What Statute?

SIR J. T. HIBBERT

That I cannot say without notice.