HC Deb 15 May 1952 vol 500 c1603
11. Mr. Douglas Houghton

asked the Chancellor of the Exchequer when the next revaluation will take place for the purpose of assessments to Income Tax under Schedule A.

Mr. Boyd-Carpenter

Not before the rating revaluation has been completed.

Mr. Houghton

Has the hon. Gentleman anything in mind regarding the linking of the basis of assessment for Schedule A Income Tax with the new basis of rating assessments? Is that what lies behind his reply?

Mr. Boyd-Carpenter

I have answered the hon. Gentleman's Question. The answer is based upon the fact that, under the new Act, rating revaluation is undertaken, as the hon. Gentleman knows, by the Inland Revenue, and it is administratively convenient to complete that before embarking on the question of Schedule A Income Tax.