§ Captain WARINGasked the Secretary to the Treasury if he will state what is the cause of the delay in ascertaining the annual licence value of hotel premises in Scotland; and whether, in view of the distress caused by the existing mode of taxation, he anticipates being in a position to submit a scheme of assessment on annual licence value at an early date?
§ Mr. HOBHOUSEThere has been no special difficulty in determining the annual licence value of hotel premises in Scotland as compared with the rest of the United Kingdom. The determination of these values, being new work and having to be performed at a time of exceptional pressure has necessarily occupied some time, but the work is now nearly completed. The values of particular premises will, I hope, shortly be notified to the licensees, but the results of the new system of valuation will have to be very carefully considered as a whole before my right hon. Friend, the Chancellor of the Exchequer, will be in a position to submit a general scheme of assessment based upon annual licence values.
§ Major ANSTRUTHER-GRAYCan the right hon. Gentleman say when the list is likely to be complete?
§ Mr. HOBHOUSEI do not think I can give any date.