HC Deb 08 July 1924 vol 175 cc2209-10

(1) The annual value of any premises for the purpose of the duty on any Excise Licence charged by reference to the annual value shall be in Great Britain—

  1. (a) the income Tax value, if there is such a value applicable; and
  2. (b) if there is no Income Tax value applicable, such amount as, in the opinion of the Commissioners of Customs and Excise, represents the annual rent which a free tenant might reasonably be expected, taking one year with another, to pay for the premises, if the tenant undertook to pay all usual tenant's rates and taxes, and title commutation rentcharge, if any, and if the landlord undertook to bear the cost of the repairs and insurance, and the other expenses, if any, necessary to maintain the premises in a state to command that rent.

For the purpose of this provision the Income Tax value means the value adopted for the purpose of Income Tax under Schedule A of the Income Tax Act, 1918, and the Income Tax value shall be deemed to be applicable if the premises to which a value is attached for the purpose of that tax correspond with the premises the annual value of which is required for the purpose of the charge of duty on the licence.

(2) In the case of premises to which the Valuation (Metropolis) Act, 1869, does not apply, the person applying for any such Excise licence as aforesaid may, if the Income Tax value applicable to the premises is the amount of a rent paid for the premises, require the Commissioners of Customs and Excise to assess the annual value of the premises for the purposes of the duty to be charged on the licence as if there were no Income Tax value applicable.

(3) Any person dissatisfied with the annual value of any premises fixed by the said Commissioners under this Section may appeal to the General Commissioners of Income Tax for the division in which the premises are situate, who shall hear the appeal and determine the annual value, in accordance with the provisions of Sub-section (1) (b) of this Section.

(4) The provisions of the Income Tax Acts relating to appeals against assessments to Income Tax under Schedule A, including the provisions relating to the statement of a case for the opinion of the High Court shall, so far as they are applicable, apply to any such appeal, and any person nominated in that behalf by the Commissioners of Customs and Excise shall have the same powers at, and on the determination of, any such appeal as a surveyor of taxes has at, and on the determination of, an appeal under the provisions of the Income Tax Act, 1918, against an assessment to Income Tax under Schedule A.

(5) In this Section the expression "free tenant" means a tenant who is not under any direct or indirect obligation of any kind to obtain a supply of intoxicating liquor from any person.—[Mr. S. Roberts.]

Brought up, and read the First time.


I beg to move, "That the Clause be read a Second time."

It is rather a complicated Amendment and, in order to save time, perhaps the Chancellor of the Exchequer will be good enough to indicate if it is one he can accept.


The Amendment concerns Inhabited House Duty, and is a necessary one. I hope the Committee will accept it. It deals with the basis of assessment.

Clause read a Second time, and added to the Bill.