- (1) For the purposes of valuation under the Valuation (Ireland) Act, 1862, or of any re-
1574 vision of valuation under Section 29 of that Act as amended by subsequent Acts the net annual value of every building of which the erection was or shall be commenced after the thirty-first day of December, 1914, shall be deemed to be an amount to be determined in accordance with the provisions of that Act, but on the basis of the rent for which the same might in the year ended on that date have been reasonably expected to let from year to year if the erection of such buildings had been completed in that year.
- (2) The owner of, or any person liable to pay rates in respect of any such building as is referred to in this Section, of which a valuation has before the passing of this Act been made under the provisions of the Valuation (Ireland) Act, 1852, shall be entitled to exercise the right conferred upon ratepayers by Section 4 of the Valuation (Ireland) Act Amendment Act, 1854, for the purpose of securing a revision of such valuation so as to accord with the provisions of Subsection (1) of this Section.
This Clause does not come within the scope of the Bill. It deals with the Land Valuation Bill.
§ Mr. LYNN
Surely a question dealing with houses which are going to be built cannot be outside the scope of the Bill? It is a question of vital importance, because you may have one house paying twice the amount of rates that is being paid by another house. Therefore I suggest that the Clause is of vital importance to the Committee in dealing with the question of raising houses.
I have made the acquaintance of the Irish Valuation Act of 1852, and have also consulted the Irish Law Officers. They confirm my judgment that the Clause is quite outside the scope of the Bill.
§ Mr. MOLES
I think there is a great deal more to be said on this point than has been brought forward. The right hon. Gentleman the Attorney-General gets this information from me. This specific point is laid before the most eminent Parliamentary counsel in London, who advises that this is a competent Amendment. Who submitted this to the Attorney-General, and who disputed it? I should like that point reconsidered.
Parliamentary counsel are not always good draftsmen. It is the Chairman of the Committee who has to decide this point, and I rule that the Clause is outside the scope of the Bill.