§ 25. Major Sir ARCHIBALD SINCLAIRasked the Secretary of State for Scotland whether he is aware that some doubt is felt by assessors in Scotland as to how small productive industries such as blacksmiths' shops, in which none but the proprietor and members of his family are employed, are to be classified under the Rating and Valuation (Apportionment) Act, 1928; and whether, with a view to ensuring that such businesses will receive rating relief, he will amplify the directions contained in paragraphs (11) and (14) of the Explanatory Memorandum issued for the information of assessors in Scotland (Stationery Office Publication 49, 9999, 1928)?
§ Sir J. GILMOURI have no information to the effect of the first part of the question. As regards the second part, each specific case falls to be decided by the assessor subject to the appeal provided by the Valuation Acts, and I have no power to give an authoritative decision on such matters. I think the Memorandum referred to sufficiently indicates the considerations involved, and I cannot usefully add anything to its terms.
§ Sir A. SINCLAIRIs it not a fact that the memorandum indicates how certain other classes of cases are to be dealt with, but that a considerable amount of doubt has been expressed about this class of cases; and could not some direction be given as to people who are employing in their businesses no labour other than that of their own family?
§ Sir J. GILMOUREach of these cases must be judged on its merits, and it is impossible for me to do so here.
§ Mr. JOHNSTONArising out of the last answer, will it not be possible to have different decisions in different counties?
§ Sir J. GILMOURIn every case, the decision of the official can be challenged.
§ Mr. SHINWELLCould not we have a decision in respect of one-man businesses?
§ Sir A. SINCLAIRIf we are to wait until the decision of the assessor is challenged, does it not open up an interminable vista of litigation which could be avoided by a simple direction being given now in the memorandum?
§ Sir J. GILMOURThere is no reason to alter the present procedure. Each individual can appeal on the merits of the case, and it would be quite impossible for me to express any opinion on the matter.