HC Deb 07 March 1905 vol 142 c585

I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether his attention has been directed to the decision of the Court of Appeal in the case of Armstrong v. the Commissioner of Valuation; and whether, in view of the fact that that decision lays down the principle that in valuing all business houses the volume of business done is to be taken into account, and that that principle has been applied in the revaluation of Belfast to licensed houses only, he proposes to take any action towards suspending that revaluation till the error committed by the Commissioner of Valuation has been rectified.


The revaluation of Belfast has been carried out strictly in accordance with the principles laid down in the Valuation Acts, and that this has been correctly done in the case of both licensed and unlicensed houses is confirmed both by the result of the many appeals to the Recorder of Belfast, and by the recent decision of the Court of Appeal. There is no intention of postponing the coming into force of the revaluation.