§ Mr. WATTasked the Lord Advocate whether the system of rating for assessments and taxes is different in Scotland from that usual in England; whether in Scotland the exact valuation or rent paid is taken as the basis for all taxation, whereas in England fully one-third deduction is made for repairs, insurance, etc., before the rateable value is reached on which the taxation is based; and, if so, will he introduce legislation to equalise matters in the two countries?
§ The LORD ADVOCATE (Mr. Ure)It is the case that there are differences between the rating systems of England and Scotland. In England, as I understand, all rates are levied on an assessment subject to deductions for repairs and other outgoings, while in Scotland only the poor rate and other rates levied with it are so levied. County and burgh rates are in Scotland levied, as a rule, on the gross yearly value of the rateable subject. As regards assessment for Imperial taxation, the position is different, the basis being the same both as regards the value taken and the deductions for repairs, in England and Scotland. The question of equalising matters would only arise, in my opinion, if the basis of Imperial taxation were different.
§ Mr. WATTIf that system does exist and the Licence Duties are based on it is it not an injustice to Scotland?