HC Deb 30 January 1913 vol 47 cc1512-3

asked the Chancellor of the Exchequer whether a land valuation oficer can demand admission to a house the site value of which it is his duty to value; if so, from what Section of the Finance or other Act is such power derived; and are any such powers more or less extensive than those possessed by Income Tax and rating authorities?


Under the provisions of Section 31 (2) of the Finance (1909–10) Act, 1910, the Commissioners of Inland Revenue may give to any person a general or a special authority to inspect land for the purpose of valuation, and the person so authorised is entitled, on production of his authority, to inspect any land at such reasonable times as the Commissioners consider necessary. My hon. Friend is doubtless aware that the expression "land" includes buildings. The powers possessed by Income Tax authorities under Section 78 of the Income Tax Act of 1842 are generally similar, as also are those given under Section 38 of the Valuation (Metropolis) Act, 1869, to a person appointed under Section 38 of that Act to make a valuation.