Mr. CATHCART WASONasked the Chancellor of the Exchequer if his attention has been called to the differences between the rating systems of England and Scotland; and if he will state whether the licences will be charged on the gross yearly value of the rateable subject, or upon the basis of the assessment for Imperial taxation, when deductions are allowed for repairs and other outgoings in Scotland, as in England?
§ Mr. HOBHOUSEMy right hon. Friend is aware that there are differences between the rating systems of England and Scotland. With regard to licences upon which duty is charged according to annual value, the duty will be charged as heretofore according to the gross annual value of the premises.