Mr. CATHCART WASONasked the Chancellor of the Exchequer if, having regard to the fact that different systems of valuation of licensed premises prevail in England, Ireland, and Scotland, he will provide that under the increased Licence Duties a uniform basis of valuation and taxation will prevail throughout the United Kingdom?
§ Mr. HOBHOUSEIt is provided by Section (1) of Clause 30 of the Finance Bill that the annual value of premises for the purpose of the Licence Duties under the Bill shall be determined in the same manner and subject to the same conditions as the annual value of premises is determined for the purpose of a publican's licence. This annual value is determined under provisions contained in the Excise Acts which apply throughout the United Kingdom, and (subject to a special provision in regard to the application of 1090 Griffiths' Valuation to public-houses in Ire land) establish an uniform basis of valuation and taxation throughout the United Kingdom.
§ Mr. WATTIs it not the case that in England a deduction is permitted before what is called the rateable value is reached, upon which taxation is based, whereas in Scotland no such deduction is permitted?
§ Mr. HOBHOUSEYes, that is so.
§ Mr. HOBHOUSEI have pointed out that in future the valuation will be on gross value.