HC Deb 08 September 1909 vol 10 cc1302-3

asked what will be the maximum Licence Duties in Dublin under the Finance Bill on hotels valued at £1,000, £800, £750, and £660 annually respectively, and what is the minimum to which they can be reduced under Sub-section (2), Clause 30; and whether this Subsection will apply immediately to hotels under £500 annual?


The maximum duty, on the assumption that the hotel does not come within Clause 31, and without regard to the alternative basis of compensation value provided by Clause 30, Sub-clause (2), is half the annual value. The amount to which the duty can be reduced by adopting the basis of compensation value cannot be given without a special valuation being made for the purpose, but it cannot be brought below the statutory minimum of one-thirtieth of the annual value fixed by Clause 31, Sub-clause (4), as amended. If the hotel is one which comes within Clause 31, Sub-clause (1), it will be possible for it to take advantage of the compensation value basis, whatever its annual value may be.