HC Deb 09 July 1936 vol 314 cc1382-3

asked the Chancellor of the Exchequer whether he will consider instructing inspectors of taxes that they should not assess property for Schedule A purposes at a sum in excess of the rating assessment without adequate reason, and that in all such cases the owners of property shall be furnished with a statement of the motives which have actuated any differentiation?


I would refer my hon. Friend to the answer given on 6th July to the hon. and gallant Member for Carlisle (Brigadier-General Spears), of which I am sending him a copy. He will see that a local rating assessment is only one of the factors to be taken into consideration in determining the annual value of a property for the purposes of assessment to Income Tax under Schedule A. I have no reason to suppose that such assessments are not made in accordance with the requirements of the law, and I fear I cannot adopt the suggestion in the last part of the question.


Does my right hon. Friend think inspectors of taxes are more qualified to assess the value of houses than the local rating committee which knows all the local conditions?


The local rating assessment is only one of the factors that the inspectors have to take into account.


Is it not a fact that the annual value for rating purposes and for Schedule A are frequently two entirely distinct things?