§ 11. Mr. HARDIEasked the Secretary of State for Scotland whether, seeing that owners and occupiers in Scotland of industrial lands and heritages within the meaning of the Rating and Valuation (Apportionment) Act, 1928, are entitled to receive the full derating of 75 per cent., or three-fourths of their rates, the same as such owners and occupiers receive in England, he will say why only seven-fifteenths are being paid?
§ The UNDER-SECRETARY of STATE for SCOTLAND (Mr. Johnston)In England and Wales where rates are levied half-yearly full derating of industrial lands and heritages took effect as from the date when it came into force, namely, 1st October, 1929. In Scotland where rates are levied annually it was necessary to make provision for derating to be spread over the whole year from 16th May, 1929, to 15th May, 1930. The relief which in a normal year is three-fourths of the rates payable accordingly becomes seven-fifteenths in the year 1929–30.
§ Mr. HARDIEIs it not the case that there are differences as between the Inland Revenue officer representing the Government and these burgh authori- 1601 ties in regard to this matter; and is the hon. Gentleman aware that some have received 75 per cent. and others have received the seven-fifteenths; and will the hon. Gentleman receive representations from any of these bodies with a view to a settlement of this question?
§ Mr. JOHNSTONCertainly, we shall always be glad to receive any representations from any local rating authority on the matter, but the position, as stated in my answer to the question, is, I understand, the legal position.