HC Deb 08 May 1912 vol 38 cc391-2
Mr. CASSEL

asked whether, under the Government of Ireland Bill, the costs of the valuation of land in Ireland, pursuant to the Finance (1909–10) Act, 1910, would be costs of the collection of taxes and therefore fall upon the Imperial Exchequer, or whether such costs would fall upon the Irish Exchequer?

Mr. LLOYD GEORGE

Subject to Clause 40 of the Bill the cost of the valuation of land in Ireland pursuant to Part I. of the Finance (1909–10) Act, 1910, will fall upon the Imperial Exchequer, to which will accrue the benefit of the taxes thereby imposed.

Mr. CASSEL

asked whether it would be within the competence of the Irish Parliament, under the provisions of the Government of Ireland Bill, to repeal the land valuation Clauses and Land Values Duties of the Finance (1909–10) Act, 1910; and how it would be possible for the Exchequer Board to estimate from year to year, with any approach to correctness, what Land Values Duties not in force would have produced if they had been in force?

Mr. HERBERT SAMUEL

With regard to the first part of the question, I must refer the hon. Member to Clause 15 of the Bill. The latter part of the question is more suitable for discussion in Committee on Clause 17.

Mr. CASSEL

Is the right hon. Gentleman aware that the construction of Clause 15 is very ambiguous?

Mr. HERBERT SAMUEL

That is precisely the kind of matter which ought to be discussed in Committee of the House.

Mr. MITCHELL-THOMSON

Will the right hon. Gentleman guarantee that there will be an opportunity for discussion?

Mr. HERBERT SAMUEL

There is little doubt that there will be ample opportunity to discuss all these matters if the Opposition will so arrange their business as to enable that to be done.