HC Deb 02 April 1935 vol 300 c199
51. Rear-Admiral Sir MURRAY SUETER

asked the Chancellor of the Exchequer whether he is aware of the present hardship to lay tithe-owners because the valuation for rating purposes of the tithes is based on the full tithe payable and the lay tithe-owners are being compelled to pay rates on the full amount, which in many instances they cannot collect, less a small percentage for costs of collection which is less than the actual costs incurred, and that the Inland Revenue realise these difficulties and grant refunds of income tax; and will he, pending the report, of the Tithe Commission and possible legislation, take some steps to remedy the position?

Mr. COOPER

I am aware of the grievance, and I understand that in some parts of the country tithe rent-charge is being reassessed annually so as to take account of difficulties in collection among the factors which influence its valuation for rating. I cannot however hold out hope of any Government action in anticipation of the report of the Royal Commission which is now sitting.