§ 80. Mr. JOYNSON-HICKSasked whether the Chancellor of the Exchequer has been and is now collecting arrears of Undeveloped Land Duty from the present owners of properties, without having regard to the fact that such property has changed hands since the duty became due, but before any valuation enabled either vendor or purchaser to know that such duty was payable?
§ Mr. LLOYD GEORGEThe answer is in the affirmative, the practice being in accordance with the law which provides that Undeveloped Land Duty shall be recoverable from the owner of the land for the time being. I do not think a vendor or purchaser would have serious difficulty in making an approximate estimate of the amount of duty payable.
§ Mr. JOYNSON-HICKSHow can the vendor or purchaser know that the duty will not be payable? The purchaser could not know when he bought it.
§ Mr. LLOYD GEORGEI do not quite accept that view.
§ 89. Sir J. D. REESasked whether Undeveloped Land Tax is being demanded upon working men's garden allotments in the Porchester freehold garden estate, on the ground that their gardens have not been turned into buildings; and whether the Chancellor of the Exchequer will direct his subordinates to desist from such demands of working men who are using their allotments for the purposes for which they were intended?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is in the affirmative. Duty is primâ facie chargeable in respect of the land to which the hon. Member refers, but claims for exemption under the provisions of Section 18 of the Finance (1909–10) Act, 1910, have been received from a number of owners, and these claims are now being investigated.