HC Deb 26 April 1929 vol 227 cc1257-8

Lords Amendment: In page 49, line 36, at the end, insert: (4) For the purpose of any apportionment of expenses between rating authorities according to the valuation roll for the year beginning on the sixteenth day of May, nineteen hundred and twenty-nine, the rateable valuation of the area of a rating authority shall be ascertained as if the rateable value of agricultural lands and heritages in that roll had been ascertained in accordance with the provisions of Section forty-two of this Act instead of in accordance with the provisions of Section forty-seven of this Act; and there shall be included in the said valuation roll in the case of each area for the purposes of which lands and heritages situated therein require to be distinguished a note showing what the rateable valuation of the area would have been had the rateable value of the agricultural lands and heritages therein been ascertained in accordance with the said Section forty-two.

Sir J. GILMOUR

I beg to move, "That this House doth agree with the Lords in the said Amendment."

This is consequential on the accelerating of the date of the de-rating of agricultural subjects in Scotland. As the House is aware, the scale of de-rating in the year 1929–30 will be 92 per cent., as against 87½ per cent. in a normal year, and the rateable value will be ascertained accordingly. This is a difficult calculation to explain briefly, but it is to meet the acceleration of the de-rating of agricultural land.

Question put, and agreed to.