§ Mr. MORTONasked whether the Inland Revenue Commissioners can send representatives to inspect private dwelling-houses under the Finance Act, 1910, the forms having been duly filled up and returned; and, if so, whether at least a day or two's notice should be given to the householder of the proposed inspection 610 and, for the protection of the householder, some authority produced?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is in the affirmative; as regards the second part, every valuer is instructed to consult the convenience of householders in making his inspections, and unless he had given adequate notice he would not be justified in insisting upon his right to inspect if he were informed on visiting the premises that the time was inopportune. Valuers are also instructed to produce their authority on the demand of any person entitled to require its production. I may remind my hon. Friend that the power of entry to inspect private dwelling-houses in connection with revenue assessments is not an innovation introduced by the Finance (1909–10) Act, 1910. It has long existed for the purpose of assessments to Income Tax Schedule A, Inhabited House Duty and the Death Duties, and also in certain cases in connection with Poor Law valuations.
§ Mr. MORTONIs the right hon. Gentleman not aware that improper uses are made of these inspections by bad characters for felonious purposes, and ought not female householders to be protected so far as possible?
§ Mr. LLOYD GEORGEI told my hon. Friend that all they have to do is to demand production of the proper authority, and they can refuse admission to anyone who has not a proper authority, signed and sealed, by whoever is in command of the district.