HC Deb 03 March 1908 vol 185 cc528-9
MR. WATT (Glasgow, College)

I beg to ask Mr. Chancellor of the Exchequer whether he is aware that an annual exaction of £6 6s is imposed by the Government on solicitors in Scotland, while advocates at the Scottish bar have the privilege of compounding by a single payment; and whether he will allow the advantage of a single payment to solicitors, or have the annual fee abrogated or substantially reduced.


There is no analogy between the two duties referred to. The Solicitor's Certificate Duty is imposed upon the certificate which a solicitor is required by law to take out for each year that he continues to practice. The duty paid by advocates is not a composition for an annual payment but is a tax upon the admission of a person as an advocate at the Bar. The duty charged on a Solicitor's Certificate is the same in Scotland as in the other parts of the United Kingdom, viz., £9 for a person practising in the capital, and £6 in other cases. These charges do not appear to me to be excessive.