HC Deb 18 May 1909 vol 5 cc210-1
Sir JOHN KENNAWAY

Will the right hon. Gentleman state whether it is proposed that donations or subscriptions paid to a charity or religious society within five years before the death of the donor shall be liable to estate duty and to legacy duty; will these duties, respectively, be charged upon the recipient of the gift or on the donor's estate; and what is the minimum sum on which the said duties will be charged?

Mr. LLOYD-GEORGE

I do not propose to alter the existing practice in regard to such donations or subscriptions. If the right hon. Gentleman wishes for information as to the details of the present practice I shall be glad to furnish him with a Memorandum on the subject.

Captain FABER

Are we to understand that the two years' rule will hold good in these cases?

Mr. LLOYD-GEORGE

No, Sir. The rule that applies at the present moment with regard to this kind of charity will apply in the future, and there will be no distinction in the rule.

Sir JOHN KENNAWAY

Will the five years apply to charity?

Mr. LLOYD-GEORGE

It, will apply to that class of charities now within the 12 months' rule. The right hon. Gentleman will see that it only applies to a certain class.