HC Deb 05 May 1913 vol 52 cc1655-7
20. Mr. CASSEL

asked the total number of hereditaments which had been finally valued up to 31st March, 1913; and what was the aggregate total value and assessable site value of the hereditaments so valued?

Mr. MASTERMAN

The number of hereditaments in Great Britain in regard to which provisional valuations had become final up to 31st March, 1913, cannot be exactly stated; but it is certainly not less than three and a half millions. The number in regard to which valuations had been served is 4,482,279, and involved an aggregate total value of £1,561,286,431. I fear the figures as to the aggregate assessable site value at the present time are not readily available.

Mr. CASSEL

Why are they not available? They are all registered at Somerset House; it is only a question of adding them up?

Mr. MASTERMAN

They are not available without some work being done, and that would mean taking the staff off other work which is more pressing.

21. Mr. CASSEL

asked what is the total number of notices of appeal against determinations of the Commissioners of Inland Revenue which had been given, pursuant to Section 33 of the Finance (1909–10) Act, 1910, prior to the 29th April, 1913; how many of such appeals have been disposed of; and how many are still pending?

Mr. MASTERMAN

The total number of separate notices of appeal received in Great Britain prior to the date named was 8,348, of which 2,548 are disposed of and 5,800 are outstanding. It is anticipated that the great bulk will be settled without recourse to a Referee.

Mr. CASSEL

Is it not the case the right hon. Gentleman was not quite so accurate as usual when he informed the Committee of Ways and Means that there were only 236 cases in which notice of appeal had been given?

Mr. MASTERMAN

That was exactly true at the date I quoted. There were 236 cases, of which only twenty-three had gone to the Referee.

Mr. CASSEL

But not at the precise date I asked the question.

Mr. MASTERMAN

May I, as the hon. and learned Gentleman has accused me of mendacity, just explain what occurred? I gave very definitely what appeals had been either laid before the Referee or were in a position to be laid on the final valuation which had been made. I stated in regard to the provisional valuation that some appeals were outstanding, and those are the figures I have now given the hon. Member.

Mr. CASSEL

I had not the least wish to accuse the right hon. Gentleman of mendacity when I asked him if he had been not quite so accurate as usual when he told the Committee of Ways and Means on 29th April that only in 236 cases had notice of appeal been given.

Mr. MASTERMAN

The hon. Member takes the sentence from its context. I was referring to the final valuation, and to the number of notices of appeal against that I gave the actual figures.

22. Mr. CASSEL

asked what was the number of valuations under the Finance (1909–10) Act, 1910, which, up to 31st March, 1913, had resulted in the assessable site value being valued at a minus quantity; what was the largest minus quantity so arrived at by that date; how many valuations resulted in the assessable site value being valued as nil; and whether, since proceedings were commenced to question the validity of minus valuations, any provisional valuations have been issued assessing minus values, or how otherwise cases of minus values have been dealt with?

Mr. MASTERMAN

Since the Scottish Court decided against the validity of provisional valuations involving minus quantities, the service of such valuations has been stopped pending the result of the appeal to the House of Lords. That appeal was on Friday last unanimously decided in favour of the Commissioners of Inland Revenue. The figures remain as stated in the reply given by my right hon. Friend the Chancellor of the Exchequer to the hon. and learned Member on the 14th May, 1912. I regret that the infor- mation with reference to nil values is not immediately available, and could only be obtained by a considerable expenditure of time and labour.

Mr. CASSEL

How is it the right hon. Gentleman can give the figures as regards minus valuations and not as regards the others?

Mr. MASTERMAN

I do not think I have ever given the exact number of minus valuation arrived at. It is only an approximate estimate.