§ MR. FETHERSTONHAUGH (Fermanagh, N.)To ask the Secretary to the Treasury whether he is aware that the rateable valuation of Bass and Company's brewery at Burton is £43,771, Allsopp's in same town £28,673, and Guinness's brewery, Dublin, £12,000; will he say if income-tax is charged upon these valuations as well as local Rates and taxes; and can he say at what date the Commissioner of Valuation will be in a position to commence the revaluation of the City of Dublin.
(Answered by Mr. McKenna.) The information, on which I was able to reply to the hon. Member's Question on the 14th instant † respecting Messrs. Bass's breweries, was supplied by the secretary
† See (4) Debates, clviii., 1112–3.
§ (Answered by Mr. Bryce.) The Commissioners of National Education have furnished me with the following statement:—
§ of the company, who courteously informed the Commissioner of Valuation (Ireland) that the net rateable value of their three breweries was £22,150. I understand that the figure quoted by the hon. Member includes stores and other buildings besides the breweries. The figure given for Messrs. Alsopp's breweries is, I believe, approximately correct, if the other buildings are included. The amount, £22,000, stated by me to be the valuation of Messrs. Guinness's breweries was taken from this year's valuation lists. The revenue is not affected by the amount of the valuation, inasmuch as the annual value on which property tax is paid is allowed as a deduction in computing the profits of the business for assessment under Schedule D. The Commissioner of Valuation informs me that he expects to begin the revaluation of Dublin within the next two months.