HC Deb 17 May 1911 vol 25 c1984
Mr. MACKINDER

asked the Chancellor of the Exchequer whether he is aware that a provisional valuation has been issued by the official valuers for a house in Craigmillar Road, Cathcart, Glasgow, fixing the assessable site value at the figure of minus £446; whether he is aware that, in Glasgow, a considerable proportion of the assessable site values have been provisionally fixed at a minus figure; and whether it is intended when such lands are sold, leased, or pass on death, to charge Increment Value Duty in respect of increments in value calculated from such minus quantities?

Mr. ILLINGWORTH

The reply is in the affirmative.