§ MR. J. TULLY (Leitrim, S.)I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether complaints have been made that the valuation of Ireland for rating purposes is too high as compared with England; and whether it is the intention of the Government to take any steps with a view to a general re-valuation of houses and lands in Ireland?
§ MR. GERALD BALFOURI am not aware that complaints of the nature mentioned in the first paragraph have been made to the Commissioner of Valuation in Ireland, though I 491 believe that complaints have been made by speakers on public platforms. In the opinion of the Commissioner of Valuation a revaluation of Ireland, made on the same lines as the English valuations for rating purposes, would result in a substantial increase—probably from 15 to 20 per cent. The work would occupy not less than three years. My right hon. Friend, the Chancellor of the Exchequer, in the Debate on the Budget Resolutions of last Session, stated that if there were any real desire on the part of hon. Members from Ireland for a revision of the valuation of that country, he did not think they would find Her Majesty's Government at all backward in associating themselves with that request. The Government are not, therefore, averse in principle to a revaluation, but they could hardly be expected to deal with the matter in the present Session. I may add that, as regards Imperial Taxation, there is no hardship under the present valuation, even on the assumption that it is too high. Income Tax, under Schedule A, is paid either on the valuation or the rent, whichever is lowest, and under Schedule B the amount paid is so small and the terms under which it is levied so favourable to the payer, that an increase or a decrease of 20 per cent. in the valuation would hardly be felt. Public-houses are valued so low in Ireland that the Excise authorities add 20 per cent. to the valuation when fixing the licence duty, so as to make the duty relative to that paid in England.