HC Deb 10 April 1913 vol 51 cc1359-60
56. Mr. FREDERICK HALL (Dulwich)

asked how many valuations in connection with the levy of Undeveloped Land Duty have been completed; how many still remain to be made; the total cost involved in connection with this work up to the present time; and the total amount of revenue received?

Mr. ROBERTSON

It is not possible to furnish the information asked for by the hon. Member in the first three parts of the question. With regard to the last part I fear I cannot anticipate the Budget statement of my right hon. Friend the Chancellor of the Exchequer.

57. Mr. F. HALL

asked if, under the terms of the Finance (1909–10) Act, 1910, provisional valuations have to be served upon the owners of undeveloped land assessable under that Act before demand is made for the payment of the duty; and, if so, whether he will explain how it is that in a number of instances this course has not been followed?

Mr. ROBERTSON

The answer to the first part of the question is in the affirmative. With regard to the second part, if the hon. Member will supply me with particulars of the instances to which he refers I will cause inquiry to be made into the matter.

Mr. F. HALL

Is it not a fact that a form has been issued just recently stating that in consequence of the want of time it is impossible to ask for the valuations to be approved before the demands for the actual amounts are made?

Mr. ROBERTSON

Perhaps the hon. Member will give me notice of that question.

58. Mr. F. HALL

asked if the Commissioners of Inland Revenue levy Undeveloped Land Duty as from the date of the passing of the Finance (1909–10) Act, 1910, although the actual valuation may not be made for a considerable period thereafter; what arrangements are made in the case of such delayed valuations where the land affected in the meantime changes hands or alters in character; and whether any revision of the valuation is made from time to time, and, if so, at what intervals?

Mr. ROBERTSON

The answer to the first part of the question is in the affirmative. With regard to the second part, the procedure is regulated by Section 19 of the Finance (1909–10) Act, 1910, which provides that any unpaid duty shall be recoverable from the owner of the land for the time being. With regard to the last part, I would refer the hon. Member to Section 28 of the Act, which provides for a periodical valuation of undeveloped land every fifth year.