§ SIR DONALD MACFARLANE (Argyll)I beg to ask the Secretary to the Treasury if his attention has been called to the grievance of Crofters who are required to pay 7s. 6d. for a licence to keep a dog for the protection of their holdings from the depredations of sheep and cattle who trespass upon their ground and destroy their grass and green crops; and, whether it would be possible to grant a general exemption, instead of leaving the question to be determined by the local Revenue Officer?
THE SECRETARY TO THE TREASURY (Sir J. T. HIBBEKT, Oldham)There is no exemption from the Dog License Duty granted by law in favour of Crofters as such. The relief is directed to be given "in the case of dogs kept and used solely for the purpose of tending sheep or cattle on a farm or in the exercise of the calling or occupation of a shepherd." This exemption is interpreted liberally, and the Authorities are always ready to consider cases of individual hardship. It would not be possible to grant such a general exemption as is referred to without an alteration of the law; and on this point I would remind my hon. Friend that the yield of these licences goes into the Local Taxation Fund, not into the Exchequer.
§ SIR D. MACFARLANEMay I ask the right hon. Gentleman, if he does not see his way to grunt the exemption, whether he will not reduce the rate to 12 very small holders, so that it may bear some proportion to the 7s. 6d. annually paid by the very large farmer?
§ SIR J. T. HIBBERTAs I said, that change would require an alteration of the law, and it would have to go much further than the hon. Member anticipates. There is no reason why, if it should extend to the Crofter, it should not extend to any person in the country having a small holding, or even an allotment.