HC Deb 16 July 1919 vol 118 cc459-60

In estimating the annual value for Income Tax of lands occupied by trustees for charitable purposes occupying lands used for the playing of cricket, football, or other games or athletic sports, rifle ranges, or drill, where no gate-money is charged for admission to the ground, the annual value of the land shall not exceed the annual value of the land for purposes of agriculture.—[Mr. Rawlinson.]

Brought up, and read the first time.


I beg to move, That the Clause be read a second time. When you estimate the annual value of these lands for the purposes of Income Tax, I want it to be taken as not exceeding the value of land for the purposes of agriculture. As it is now they can be rated for a purpose for which they are never used, namely, for letting, say, for big football matches. The Clause simply is that when you assess for the purpose of Income Tax you should take the land as it stands for what it is used for at that particular moment. I submit that, although the Chancellor could not meet us on the last Clause, he may be able to remedy this injustice, which exists in very many cases, that land which is never intended to be used for letting for gate-money purposes is assessed as though it were so used.


I think the new point in this Clause is that it gives rather less relief than would have been obtained in the other case brought forward by my hon. and learned Friend. He desires to set up a new system of his own for ascertaining annual values to meet this particular case, and for this special purpose, and to restrict the assessing authority to consideration of the agricultural income in the annual value of the land in question. I think what I said in respect to his other proposal is equally applicable to this, and I am very sorry I must still be obstinate.

Sir J. D. REES

This is really not an invention of my hon. and learned Friend, and now that Peace has come and more time will be devoted again to athletic sports, is it really too much to hope that the right hon. Gentleman will see his way to making some little concession here? There is hardly any money concerned, and it is merely a question of doing something for these particular cases.

Question put, and negatived.


The Clause standing in the name of the hon. Member for Twickenham (Mr. Joynson-Hicks)—(Road Improvement Grant) —is not in order. It involves a charge on the Consolidated Fund, and could not proceed without a Money Resolution.