HC Deb 07 April 1913 vol 51 cc800-1
81. Mr. NEWMAN

asked why the provisional valuations in the case of every tenement covered by an Estate Duty case have not been hitherto issued in Ireland when such is done in England whenever a valuation for Estate Duty has been made under the Finance (1909–10) Act, 1910; and whether they will in future be issued in Ireland simultaneously with the valuation of the estate for duty?

Mr. LLOYD GEORGE

The instructions in force in England with regard to the issue of provisional valuations when the valuation for Estate Duty purposes has been completed are also acted on in Ireland so far as land situated in cities and urban districts is concerned. As regards land situated in rural districts, the valuation for Estate Duty purposes generally falls to be made on a different basis from the valuations under Part I. of the Finance (1909–10) Act, 1910, and is not as a rule dealt with by the Commissioner of Valuation.

82. Mr. NEWMAN

asked what authority the Treasury had for having ordered the permanent valuers of the General Valuation Office, Ireland, who received warrants on appointment showing that their duties only embraced the carrying out of the provisions of the Irish Valuation Acts, to make valuations in Ireland under the Finance (1909–10) Act, 1910; whether the Chancellor of the Exchequer is aware that these valuers have been admitted by the Commissioner of Valuation to be the most competent valuers to make valuations under the Finance Act in Ireland; and whether the Treasury will give directions that they shall not be required to make valuations under that Act unless they are fairly remunerated for doing so?

Mr. LLOYD GEORGE

The warrant referred to was an authorisation to inspect lands for valuation purposes under the old Valuation Acts and quoted these Statutes. It does not limit the general duties of the valuation officers. The new Finance Act valuations being made by these are largely used for work under the old Valuation Acts. I cannot accept the suggestion in the last part of the question that the officers in question are insufficiently remunerated for the duties they are performing.

83. Mr. OLIVER LOCKER-LAMPSON

asked whether the Chancellor of the Exchequer intends to introduce legislation to meet the Lumsden case and avoid its results?

Mr. LLOYD GEORGE

I can at present add nothing to the reply which I gave on the 26th March last to the hon. Baronet the Member for Mid-Armagh.