HC Deb 03 July 1928 vol 219 cc1150-1
20. Mr. MacKENZIE LIVINGSTONE

asked the Secretary of State for Scotland whether it is intended that the Scottish crofter is to benefit to the same extent as other agricultural tenants under the new rating and valuation scheme?

22. Sir ROBERT HAMILTON

asked the Secretary of State for Scotland whether under the Government rating scheme for Scotland there will be any modification or alteration of the existing method of arriving at the assessable value of a crofter's holding?

Sir J. GILMOUR

Under the scheme, it is proposed that agricultural subjects in Scotland should be rated upon one-sixth of the gross annual value. It is not proposed to alter the law which governs the ascertainment of that value. The scheme applies to agricultural subjects generally whether held by crofters or others.

21. Sir R. HAMILTON

asked the Secretary of State for Scotland the Government estimate of the amount of relief from rating that will be given under the Government scheme to landowners, tenants of larger farms, and small landholders, respectively, in Scotland?

Sir J. GILMOUR

The relief in respect of owners' rates is estimated at £770,000 and the relief in respect of occupiers' rates at £110,000. During the currency of existing tenancies the occupier will receive from his landlord one-half of the relief given in respect of owners' rates. It is not possible to give separately the figures applicable to tenants of larger farms and small landholders.

Mr. ERNEST BROWN

Can the Secretary of State give us a rough estimate as to the percentages between large and small, say, about 25 per cent. or 30 per cent.?

Sir J. GILMOUR

I think it would be unwise to make a rough estimate; we had better wait and see.