§ MR. JEFFREYS (Hampshire, N.)
I beg to ask Mr. Chancellor of the Exchequer whether lodges in the country which are let to labourers are liable to inhabited House duty.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS-BEACH,) Bristol, W.
The question is one of law, which can be authoritatively decided only by the courts; but the opinion of the Board of Inland Revenue is that a lodge belonging to and occupied with a dwelling-house is chargeable with Inhabited House Duty under the Act 48 Geo. III., Cap. 55, Schedule B., Rule 2.