§ 63. Mr. PETOasked the Chancellor of the Exchequer whether in the case of miniature rifle-ranges, scouts' halls, and similar buildings, Income Tax is chargeable on the assessable value so long as they are owned by private persons; whether, if such buildings are vested in trustees for the use of boy scouts, rifle clubs, etc., they would be assessable for Income Tax; and whether he will consider the advisability of exempting all such buildings, which do not bring any profit to the owner from Income Tax in future?
§ Mr. LLOYD GEORGEMiniature rifle ranges and scouts' halls are assessable to Income Tax whether vested in trustees or not. I do not see my way to acting on the suggestion contained in the last part of the question.