§ SIR JOHN LENG (Dundee)To ask the Secretary to the Treasury whether it is in contemplation of the Board of Inland Revenue to centralise the collection of the death duties in Edinburgh for the whole of Scotland; and, if so, will he say whether consideration has been given to the inconvenience this will cause to the law agents in Scotland outside of Edinburgh, and the additional expense to the public; and whether, before altering the present system of collection, opportunity will be given to the legal profession and civic representatives of Scotland to point out the effect of the change.
§ (Answered by Mr. Arthur Elliot.) The assessment of death duties in Scotland is already centralised in Edinburgh. The collection of the duties, when assessed, will continue as now to be made either locally or at the head office at the option of the payers. The primary purpose of what is proposed is to give to those who wish to avail themselves of the privilege greater facilities for transmitting their accounts and correspondence direct to the head office than are accorded under existing regulations. Incidentally, in connection with this change, it becomes necessary to define more accurately than has hitherto been done the functions of local officers, but changes in this respect concern the internal administration of the Department, and will not affect the convenience of the outside public.