HC Deb 16 February 1937 vol 320 cc993-4
64. Mr. Malcolm MacMillan

asked the Secretary of State for Scotland whether he will state the definition of a small holding built with the financial assistance of the Department of Agriculture for Scotland?

Mr. Elliot

The operations of the Department of Agriculture for Scotland are governed by a somewhat complicated code of legislation, and I am afraid that no definition such as the hon. Member desires is possible. I may add that in a recent handbook 10 pages are devoted to a discussion accompanied by references to case law on the subject of "What is a Holding and what is not?"

Mr. MacMillan

Is the right hon. Gentleman aware that for that reason, namely, because there are so many definitions and findings, many people are penalised when it comes to assessments; and will he see that that unfair position is corrected by giving definite instructions to county councils and valuation appeal courts?

65. Mr. MacMillan

asked the Secretary of State for Scotland whether it is the intention of his Department that smallholders settled or financially assisted by the Department of Agriculture for Scotland should have their holdings and houses thereon assessed as one subject, as in the case of larger farms, and enjoy derating like farmers?

Mr. Elliot

It has recently been decided by the Lands Valuation Appeal Court that a house forming part of an improvement provided by a smallholder should be entered in the valuation roll for rating purposes, but that where the house is suitable and accessory to the holding it should receive the benefits of derating as an agricultural subject. The effect of these decisions could not be varied except by legislation, which would involve wide questions of principle affecting the valuation and rating laws. I am not in a position to make any statement about legislation, but the position is at present under careful review.

Mr. MacMillan

Is the right hon. Gentleman aware that again, because of the uncertainty in the position, many people are being penalised, and will he do something about it?

Mr. Elliot

I have already said that I am not in a position to make any statement about legislation, but that the position is under careful review.

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