HC Deb 17 July 1930 vol 241 cc1520-1

If, on an application made to the Commissioners of Inland Revenue not later than twelve months after the end of any year of assessment it is shown to the satisfaction of the said Commissioners that any apartment or tenement in any house or building let in different apartments or tenements and occupied by two or more persons severally was unoccupied during that year or any part of that year, the said Commissioners shall cause such relief to be given from tax charged under Schedule A in respect of that house or building as appears to them to be just and shall, where necessary, direct repayment to be made of any tax which has been overpaid.—[Mr. Smithers.]

Brought up, and read the First time.


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

This proposed new Clause has arisen because of the new system of valuation in the Metropolis. Hitherto, the valuation for assessments has been taken from the valuation which has been laid down by the rating authorities. In the City, and elsewhere over the country, there are large houses let in various tenements and apartments, and it does not seem fair that if one of these suites in a large building is empty for a year or part of a year, Income Tax under Schedule A should be paid for that part of the building. I raised this point on the Committee stage, and the Chancellor of the Exchequer was good enough to say that he would took into it before the Report stage. He has allowed me to have an interview with the Inland Revenue authorities, and I should like to tender my thanks for the courteous way in which they treated me. I understood that if I moved this new Clause, the Chancellor of the Exchequer would give it sympathetic consideration.


I beg to second the Motion.


As the hon. Gentleman has said, I promised him on the Committee stage to look into this matter. A conference has taken place between the officials of the Inland Revenue and the Department, and this is an agreed Clause, which I have pleasure in accepting.


May I thank the Chancellor of the Exchequer.

Clause added to the Bill.