§ Mr. NEWMANasked the number of valuation districts into which Ireland has been divided for the purposes of assessment and collection of Land Value Duties?
Mr. McKINNON WOODThe number of valuation districts in Ireland is three. These are for valuation only.
§ Mr. NEWMANAre the officers engaged in this valuation making a systematic survey of Ireland, or merely for reference?
§ Mr. LANE-FOXasked how many of the 36,000 copies of Form IV. recently issued in Ireland for land valuation have been returned to the Commissioners; and how many have been satisfactorily filled in?
Mr. McKINNON WOOD21,250 copies of Form IV. have been returned; of these 17,250 have been filled or partially filled up.
§ Mr. LANE-FOXIn view of the fact that half of these forms that have been sent out have not been filled up, does the right hon. Gentleman propose to enforce any of the penalties set up in the Act?
§ Mr. PRETYMANasked whether the Commissioners of Inland Revenue contend that Land Tax is not a fixed charge within the meaning of Section 41 of the Finance Act, and decline to make a deduction therefor except when it has been redeemed; and whether this contention is based upon the advice of the Law Officers of the Crown?
Mr. McKINNON WOODThe view of the Commissioners, who are acting on the opinion of their legal adviser, is that Land Tax is a tax within Section 25 (1) of the Finance (1909–10) Act, 1910, and its existence is invariably taken into account in arriving at both gross and total value.
§ Mr. PRETYMANasked whether the difficulties which have arisen as to the interpretation of Section 25 (4) (c) of the Finance (1909–10) Act, 1910, as to whether deductions for that part of the total value directly attributable to the appropriation of land for the purpose of streets, roads, etc., should be made or not, and that the practice of the Commissioners on this point is very variable and likely to lead to great difficulties and hardships; and will he take steps to secure uniformity of action by the Valuation Department?
Mr. McKINNON WOODA case involving this point is sub judice. Pending a legal decision the Commissioners are pursuing a course in accordance with their interpretation of the law, which is uniform except so far as may result from a variation in the circumstances of different cases, and I do not think any difficulty or hardship will occur. An owner has, of course, full opportunity of giving notice of objection to a provisional valuation in which this point is involved, if he dissents from the view of the Commissioners.
§ Mr. PRETYMANWill instructions be given to the officers of the Inland Revenue not to enforce their interpretation of the 1465 law against persons who have no opportunity of knowing it until the law has been decided in the Courts?
§ Mr. PRETYMANasked whether forms are still being issued by the Commissioners of Inland Revenue six months since the passing of the Revenue Act, 1910–11, which draw attention to the benefits of Section 2, Sub-section (3) of the Finance Act, but ignore the Amendment contained in Section 2 of the Revenue Act, which extends such benefit; and is the Chancellor of the Exchequer prepared to give instructions that in all cases where such documents have been issued the owners shall be informed of their legal privileges, and, if the three months during which they can apply for substituted site value has elapsed, extension of time shall be given?
Mr. McKINNON WOODThe form in question has been revised, and the revised edition is in general use. If the hon. Member will inform me of any case in which the old form has recently been issued I will cause inquiry to be made. At present I see no reason for giving instructions of the nature suggested.
§ Mr. PRETYMANWill the right hon. Gentleman instruct the Inland Revenue to make inquiry?
§ Mr. PRETYMANI am informed that it is the case.
Mr. McKINNON WOODIf the hon. Gentleman will give me information to that effect I will make inquiry.
§ Mr. NEWMANasked the Chancellor of the Exchequer whether he can now give the total number of Forms IV. issued in England, Wales, and Scotland, as on and up to the date of decision of Mr. Justice Horridge holding issue of such form to be ultra vires; whether he can give the approximate total cost of the issue, collection, and tabulation of the form, and the number of cases in which a provisional valuation has, in consequence of such issue, been served on owners of hereditaments and agreed on?
Mr. McKINNON WOODI am unable to give the required particulars to the exact date of the decision in Dyson v. the Attorney-General. Up to 30th September, 1466 however, the number of Forms IV. (including a certain number of Forms III. to statutory companies) issued in England, Scotland, and Wales was 10,793,509, and the number of Provisional Valuations served was 995,854. No information is available as to the number of Provisional Valuations agreed upon. As regards the question of cost, I have nothing to add to the reply given on the 2nd instant to the hon. and learned Member for St. Pancras West.