HC Deb 06 July 1926 vol 197 cc1907-8

Rule 1 of No. VIII. of Schedule A shall have effect as though after the words "person receiving the rent shall" there were inserted the words "on production of the receipt for the payment of the tax," and Rule 2 thereof shall have effect as though for the words "who pays the tax" there were substituted the words "to whom a deduction is to be allowed under the preceding rule."—[Mr. Ronald McNeill.]

Brought up, and read the First time.


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

This New Clause is in pursuance of a promise made on the Committee stage of the Bill. It is not a matter of very great importance, but my right hon. Friend recognised that there was a reasonable case to be met, that in cases where an occupying tenant is called upon to pay the Property Tax and has the right of deducting that amount from the sum paid in rent, he should be called upon to produce the receipt for the actual payment of the tax, in order that there may be definite proof in the hands of the landlord that the demand has been met and the tax paid. It seems a reasonable proposition, and when it was brought to our notice that the existing law did not enable a demand for the receipt to be made, my right hon. Friend agreed to put it into the Finance Bill.


This Clause is moved to meet an Amendment which stood in the names of the hon. Member for Down (Mr. D. Reid) and myself. It makes the law clear, and restores what was the practice for a great many years until a reverse decision was given, that while the tenant is entitled to deduct the amount of the tax from his rental, the landlord has the right to call for the receipt for the tax when he allows the deduction. I thank my right hon. Friend for the concession made, which will restore the old practice and put an end to something which is causing very great inconvenience and even loss.

Question put, and agreed to.

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