§ 57. Mr. BOYTONasked the Chancellor of the Exchequer whether the Commissioners of Inland Revenue have recently made a demand on the trustees of the Finchley Charities for payment of Undeveloped Land Duty amounting to £48 14s., 1168 assessed on land belong to the charities, the greater part of which was let in allotments in pursuance of the scheme under which the trust was regulated and whereby the trustees were not permitted to use the land for any other purpose except with the consent of the Charity Commissioners; and whether, the income of the charities being chiefly devoted to the maintenance of almshouses and for payment of pensions and gifts of coal to the aged poor, such payments would have to be diminished pro rata in order to provide funds for the tax in question?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is in the affirmative. I understand that the land is not occupied and used by the charity in question, and accordingly does not fall within the scope of the exemption contained in Section 37 of the Finance (1909–10) Act, 1910. With regard to the second part of the question. I have no information as to the manner in which the funds of the charity are applied.