§ 40. Sir GEORGE YOUNGERasked the Chancellor of the Exchequer whether, in the valuation of agricultural land, it is the practice to take into consideration, for the purpose of arriving at gross and total values, the value of growing crops and tenant rights?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)The custom in regard to growing crops and tenant right varies so widely in different parts of the country that it is not possible to give a general answer to the hon. Baronet's question.
§ Sir G. YOUNGERIs the right hon. Gentleman aware that valuers are in the habit of declining to say whether or not these matters are included? How is it possible for any owner to check the valuation unless he is told distinctly whether or not this is the case?
§ Mr. LLOYD GEORGEAs the hon. Baronet knows, the question is being considered before the Referee, and I do not wish to say anything to prejudice the matter one way or the other.
§ Sir G. YOUNGERAll I am asking is whether the right hon. Gentleman will give instructions to the valuers to answer the question: Whether these matters are included or excluded?
§ Mr. LLOYD GEORGEI will consider that.
§ Mr. PRETYMANIf the practice varies in different counties, how is the right hon. Gentleman going to have a uniform valuation?
§ Mr. LLOYD GEORGEThat depends entirely upon the custom, which varies in different counties, as the hon. Gentleman knows. It is quite impossible to have a uniform valuation where the elements are entirely different in the different counties.
§ 41. Sir G. YOUNGERasked whether, in valuations of agricultural land on which glass houses, trade fixtures, or buildings the property of the tenant stand, it is the practice to take into consideration the value of such glass houses, trade fixtures, and buildings for the purpose of arriving at gross and total values?
§ Mr. LLOYD GEORGEIt is the practice of the Commissioners in arriving at the gross and total value of land to take account of such of the subjects mentioned by the hon. Baronet as would under a conveyance of the fee simple of the land pass, without express mention, to a purchaser.
§ Sir G. YOUNGERUnder these circumstances is it not possible that Increment Value Duty may be levied on property which does not belong to the man who has to pay?
§ Mr. LLOYD GEORGEI could not answer that in reply to a question.
§ Sir G. YOUNGERBut if you include the tenant's glasshouses, surely that is so?
§ Mr. LLOYD GEORGEThe hon. Baronet is putting a matter of argument which I could not possibly answer in reply to a question.
§ 42. Mr. WEIGALLasked how many objections have been made against assessments for Undeveloped Land Duty and Increment Value Duty, respectively; and how many appeals have been lodged against such assessments?
§ Mr. LLOYD GEORGEI am unable to state the number of objections received, which have in a large number of cases been disposed of without the necessity for an appeal. One thousand two hundred and seventy-two appeals have been lodged against Undeveloped Land Duty assessments and 123 against Increment Value Duty assessments.
§ 43. Mr. STANIERasked the Chancellor of the Exchequer whether for each claim for Increment Value Duty substantiated 500 occasional valuations are being made, entailing trouble and expense to the State and each owner of land and house property affected; and, if so, whether he will consider the desirability of introducing legislation to remedy this state of affairs?
§ Mr. LLOYD GEORGEThe proportion indicated by the hon. Member in the first part of the question is approximately correct, and he will doubtless realise that the smallness of the proportion is in a great measure due to the short interval of time which has elapsed since 30th April, 1909. I do not propose to introduce amending legislation.
§ Mr. ROYDSIs not the right hon. Gentleman aware that the site value on the occasion has no relation whatever to the value of the site?
§ Mr. LLOYD GEORGEThat is a matter to which the hon. Gentleman has devoted columns of the OFFICIAL REPORT, and I have devoted just as many columns in replying to him. I do not think I could answer him further in reply to a question.