HC Deb 28 July 1930 vol 242 c216

Amendment made: In page 23, line 13, leave out the words "an agricultural hereditament," and insert instead thereof the words "agricultural land."—[Dr. Addison.]

Dr. ADDISON

I beg to move, in page 23, line 14, to leave out the word "hereditament," and to insert instead thereof the word "land."

1.0 a.m.

Mr. TURTON

I would like to ask the Minister if it is the intention to include all industrial hereditaments, and on what scale buildings will be rated in an industrial area under this Sub-section?

Dr. ADDISON

The rating will be on the annual value of agricultural land or any other land. The word "hereditament" merely means any other land.

Amendment agreed to.

Consequential Amendments made.

Dr. ADDISON

I beg to move, in page 23, line 36, at the end, to insert the words: Provided that the annual value of the adjoining land shall for the purposes of this sub-section be deemed to be reduced by such proportion thereof, if any, as is in the opinion of the drainage board ascribable to buildings.

Lieut.-Colonel HENEAGE

I think that some explanation of these words is wanted. It looks like the beginning of the taxation of land values.

Dr. ADDISON

This is only to provide that a railway company's sheds on such land shall be considered at the value of the sheds.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.