HC Deb 10 May 1909 vol 4 cc1428-9
Sir FREDERICK DIXON-HARTLAND

asked the Chancellor of the Exchequer, as his proposal is that all the land in the Kingdom will be valued at its present value, what this is likely to cost to do, and what time will elapse before it could be completed?

Mr. LLOYD-GEORGE

As regards the first part of the question, I may refer the hon. Member to the reply which I gave on the same subject to the hon. Member for South Antrim on the 3rd inst. I am not yet in a position to say what time will elapse before the valuation is completed.

Sir F. DIXON-HARTLAND

Is it the intention of the right hon. Gentleman to impose the tax before the valuation is made?

Mr. LLOYD-GEORGE

I think I explained in my Budget statement that the tax will be imposed in the first instance on the declaration made by the owner of lands.

Sir F. DIXON-HARTLAND

Will the right hon. Gentleman state what is likely to be imposed?

Mr. LLOYD-GEORGE

That is a question which has been put over and over again, and I have given the answer repeatedly.

Sir F. DIXON-HARTLAND

The right hon. Gentleman said that the first thing would be the valuation of the land, and—

Mr. SPEAKER

The hon. Member must put his remarks in the form of a question.

Sir F. DIXON-HARTDAND

Is not the first thing to be carried out the valuation of all the land on which taxation is to be imposed?

Mr. LLOYD-GEORGE

No. I have already told the hon. Baronet and informed the House that we cannot possibly wait for a valuation before we impose the tax. The tax will in the first instance be put on the declaration of the owners.

Sir F. DIXON-HARTLAND

I wish to ask whether the right hon. Gentleman did not distinctly state that the first duty would be the valuing of the land? How can you impose a tax until that is done?

Mr. G. D. FABER (York)

At whose expense will the valuation following on the declaration by the owner be made? Do I understand that first of all there is to be a declaration by owners of the value, and will not that necessitate a valuation by the owners, and, if so, at whose expense will that valuation be made?

Mr. LLOYD-GEORGE

Do you want to know at whose expense will the valuation by the owners be made?

Mr. SPEAKER

Perhaps the hon. Member will put his question on the Paper.