HC Deb 13 July 1910 vol 19 cc356-7

asked whether, as a matter of administration, it is proposed to levy Undeveloped Land Duty on any land which, in the opinion of the Commissioners or of a Treasury official having knowledge of the locality, is quite incapable of development for building purposes in the early future; and further whether, when a landowner has at his own expense recently laid out and constructed a road or roads on such side of a town or village as has hitherto been generally regarded as best suited for building develop- ment and the sites so provided and offered for sale at a reasonable price have hitherto been unbuilt upon or only partially built upon, it is proposed to levy Undeveloped Land Tax upon land belonging to the same owner and fronting upon a road upon some other side of the same town or village where there has hitherto been no demand for building sites?


The question whether any land will or will not be subject to Undeveloped Land Duty will have to be decided in accordance with the provisions of Part I. of the Finance (1909–10) Act, 1910, to which I may refer the hon. Member. My right hon. Friend thinks it would be most undesirable that he should express an opinion on questions which might eventually have to be decided in the courts.


May I ask the right hon. Gentleman whether he realises that without some precise information on this point, landowners and tenants are seriously prejudiced in the development of their land for purposes other than building purposes?


I am not aware of it.