§ Mr. O'SHAUGHNESSYasked the Chancellor of the Exchequer if he can say how is the annual value of licensed premises in Ireland ascertained on which the duty on publicans' licences is fixed; is it on the same basis as in England; and whether there will be a new assessment of annual value made for publicans' licences in Ireland as in England, and on what basis, as the law of compensation for the extinction of licences does not apply to Ireland?
§ Mr. LLOYD-GEORGESub-section 7 of section 43 of the Inland Revenue Act, 1880, provides that the annual value of premises in Ireland for the purpose of the duty on publicans' licences shall not exceed the value assigned by Griffiths' valuation with the addition of 20 per cent. The ascertainment of annual value for this purpose in Ireland is not, therefore, under the existing law on the same basis as in 1434 England. As regards the last part of the hon. Member's question, I must ask him to wait till he sees the Finance Bill.