HC Deb 17 April 1913 vol 51 c2127
88. Mr. NEWMAN

asked the Chancellor of the Exchequer how many hereditaments are referred to in the objections and appeals against Undeveloped Land Duty already received by the Commissioners of Inland Revenue?


I am not, I regret, in a position to furnish the information desired. I would refer the hon. Member to the answer given on the 9th April to the hon. Member for the Horncastle Division.

89. Mr. LANE-FOX

asked the Chancellor of the Exchequer whether, in cases where tenant right has been included in the total value of land which is liable to Undeveloped Land Duty under the Finance Act, he will give instructions that no duty shall be charged unless a full deduction has been allowed in respect of this tenant right from the total value before arriving at the site value upon which the duty is assessed?


The hon. Member is doubtless aware that Undeveloped Land Duty assessed in respect of agricultural land is chargeable on the difference between the site value and the agricultural value, and that if in any case tenant right falls to be included in the former it would also be included in the latter value. Thus tenant right is automatically excluded from the net sum upon which duty would be chargeable, and the issue of any such instructions as are suggested by the hon. Member are unnecessary.