HC Deb 15 December 1925 vol 189 c1177
65. Colonel WEDGWOOD

asked the Financial Secretary to the Treasury to what extent it is the practice in Scotland for the same assessors to be appointed by both the Commissioners of Inland Revenue and the local government authorities, and for the same valuations to be used for both Income Tax under Schedule A and local rating?


Inspectors of taxes are appointed assessors under the Lands Valuation (Scotland) Acts in 15 counties and 33 burghs in Scotland at the present time; in these cases valuations made for rating are binding for Income Tax under Schedule A. In other cases, the values for rating fixed by local assessors, who are not inspectors of taxes, are not necessarily or invariably adopted for Income Tax purposes.