NEW CLAUSE. —(Charity Lands to be Assessable under Schedule D.) (Hansard, 16 July 1919)

§ Mr. RAWLINSON
I beg to move, That the Clause be read a second time. This Clause refers to the position of a society which lets out land for cricket or 457 football at a small rent to a class of people not able to pay the full market value. The result of that is that the grounds are able more or less to pay their way and no more than that. The incidence of taxation on such grounds has now become very serious indeed. If these open spaces were used for the purpose of farming or husbandry the occupiers of those spaces would have the option of being taxed under Schedule D instead of Schedule B. At present they have to pay a tax on the annual value of the land as it stands and are not being taxed on the amount they make from the use of that particular land. My Clause refers purely to grounds which are used for charitable purposes and where no gate money is charged for admission, and I ask that under those circumstances they should have the same privilege as farmers in the method of assessment. There is, for instance, a case of a society which lets its land at a nominal rent, while the society has to pay all rates and taxes. The ground is assessed very highly because it has a potential building value. The society could possibly have turned it into a football ground and charged gate money and made a certain amount in that way. In addition to the assessment now in that case there is the tenant's Income Tax of 6s. in the and the landlord's Income Tax, and there are rates which come up to 5s. or 6s. or 7s. in the, so that really what is a useful and public-spirited work on the part of the society involves them in charges representing almost the full value of the land, and, consequently, the ground will have to be closed up or the money raised by subscription. From this point of view I submit that this is a very reasonable proposition. You want these open spaces near London for cricket and football grounds. If private enterprise does not provide them there will be an outcry for the county council to do so, and that will cost the country far more. If you do not give them the same privilege as you give to the farmer, they will have to close down various grounds, since otherwise they will have no chance of surviving. This matter was brought up last year, but to-night I am putting it in an exceedingly narrow form and confining it strictly to charities, and I hope that the right hon. Gentleman may see his way to accept it.

Mr. CHAMBERLAIN
I am sorry I cannot accept this Clause. He proposes 458 to apply to certain lands which are avowedly not worked for profit a method of assessment which is dependent on the profits earned. There is something topsyturvy about that. What happens is that these lands are assessed on the single annual value. They are used for a restricted class who do, and can, pay something. I think my hon. Friend would find that if I accepted this Amendment a much wider extension would be given to it than he himself contemplates. In any case, as long as these grounds are not open to the public for the purposes of play, I do not think I can give them the exemption which is confined to those which are open to the public.

§ Mr. RAWLINSON
I submit, with great respect, that you could not possibly have cricket and tennis grounds entirely open to the public. I am sorry the right hon. Gentleman cannot help me at all, because there is a very genuine grievance, and even if it were extended, as the right hon. Gentleman says it might be, no particular harm would be done, because if it were extended to fields that were let for profit, the profit would be returned to the Exchequer under Schedule D. I press the Chancellor of the Exchequer very strongly to see if he cannot meet us in some way before these grounds are shut up, as they undoubtedly will be otherwise.

Sir J. D. REES
. I wish to associate myself with what my hon. and learned Friend has said. I do not think it is necessary to do more, because this was fully discussed last year. I adopt all the arguments of my hon. and learned Friend, and also add that the county of Nottingham, which is famous for good cricketing, is extremely interested in this matter, and will be very grateful if the Chancellor of the Exchequer can sec his way to do something for us.

§ Commander DAWES
I want to add a word to support the new Clause, because it very largely affects a constituency such as the one I represent. In the borough of Southwark, of which I am one of the Members," we have not a single park. We have a churchyard or two and a, recreation ground, and we are therefore driven out to the playing fields to which reference has been made. I would like to add to what the right hon. Gentleman said, that although these people are able to pay a little for the ground, I, as an original member of the London Playing Fields Society, 459 know that no profit of any description is made, and also that it does relieve the open spaces which are nearer in. The Mover of the Clause has told us that very likely the London Playing Fields Society will have to close down. They have done admirable work, and provided a very large number of open spaces, which are in effect open to the public, because there is no charge made for admission. I have myself played on these grounds, and any persons who behave themselves reasonably are able to get into the grounds without charge. The State is subsidising housing to a certain extent, and I would suggest that it is equally necessary for the young people of London to get out to these playing fields and have somewhere to play. I do not know whether the House realises the importance of this question in the poorer districts, especially having regard to the present high railway fares, and, on the analogy of the housing question, I hope the Chancellor of the Exchequer can see his way to make some slight concession at any rate.