HC Deb 03 June 1913 vol 53 c769
27. Mr. FITZROY

asked if the right hon. Gentleman will explain the delay in making valuations on occasions arising within the meaning of Section 2 of the Finance (1909–10) Act, 1910; and by what date the 353,473 cases remaining to be dealt with will be disposed of?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

In the initial stages when the original valuation of land as at 30th April, 1909, is not complete, some delay is unavoidable. It is in part due to the time which must necessarily elapse before the original site value of the land, on which the Increment Value Duty depends, becomes finally settled. Care is, however, taken to minimise inconvenience which might otherwise exist, by expediting the valuation in all urgent cases as fully as the circumstances permit. It is anticipated that the whole of the outstanding cases will be disposed of by April, 1915.