HC Deb 04 March 1901 vol 90 cc399-400
MR. FIELD

I beg to ask the Secretary to the Treasury whether he can explain why in England, Ireland, Scotland, and Wales the local authorities are the rating authorities, but the Irish Valuation Commissioner and officials are Government employees; and whether measures will be taken to have the law assimilated for the three kingdoms by amending the Local Government (Ireland) Act.

MR. AUSTEN CHAMBERLAIN

The difference of practice is the result of a difference in the law in the two cases. I am not prepared to propose any change in the Irish Act in this respect.

Mr. FIELD

I beg to ask the Secretary to the Treasury whether, seeing that when the Irish Valuation Commissioner issues his valuation it becomes law subject to appeal, he can state whether the new valuation of the county boroughs of Dublin, Belfast, Cork, Limerick, and Waterford will increase local and Imperial taxation; and whether, in view of the Financial Relations Report, care will be taken that the valuation shall be lowered, in order that the Imperial taxation of those county boroughs may be reduced, as the local rates can be met by increased poundage.

Mr. AUSTEN CHAMBERLAIN

I cannot say what will be the result of new valuations if such are applied for in the towns named. But there is no power under the Valuation Acts to lower the valuation as suggested.

Mr. FLYNN

Does the valuation occur if the local authorities object?

Mr. AUSTEN CHAMBERLAIN

No valuation can take place unless the local authorities ask for it.

Mr. FIELD

I beg to ask the Secretary to the Treasury, in view of the fact that rating is based on rental, and that rentals include the annual value of the land upon which premises are built whether it has been considered, or will be considered, by the Commissioner of Valuations in Ireland that the payment of taxation by the land-owning class has been transferred to the occupiers, as that which was formerly assessed as land is now assessed under the description of buildings being included in the rent of houses.

MR. AUSTEN CHAMBERLAIN

I am not quite certain that I understand the hon. Member's question; but I can assure him that, generally speaking, land in county boroughs is valued on its letting value, like other rateable property, and that wherever the amount of land attached to a building is more than a mere curtilage, a separate valuation of it will be made.