HC Deb 30 April 1913 vol 52 c1183
63. Mr. PETO

asked 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?


Miniature 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.