HC Deb 22 September 1909 vol 11 c394
Mr. SAMUEL ROBERTS

asked whether land which has been depreciated in value, or rendered valueless for building purposes, by refuse destructors, small-pox, fever, or consumption hospitals being placed in close proximity to it by local authorities, will be subject to the proposed Land Taxes?

Mr. HOBHOUSE

Clause 14 of the Finance Bill provides that for the purposes of Part I. of the Bill the value of land will be its market value, which will allow for any depreciation due to surroundings.