§ 43. Mr. K. Thompson
asked the Chancellor of the Exchequer why it is proposed to increase the valuation for rates of certain crematoria in England and Wales; if he will postpone the coming into force of such increases until after the proposed general revaluation of hereditaments has taken place; and if he will make a statement.
§ Mr. R. A. Butler
Increases have been proposed in the case of certain crematoria which in the past have been allowed a specially favourable basis of assessment applicable to burial grounds, because the Inland Revenue are advised that that basis is not available for crematoria. I understand that the legal question involved is likely to be tested in the Courts. If the Inland Revenue view of the law is found to be correct, I see no reason to postpone its application.
§ Mr. Thompson
Is my right hon. Friend aware that this is a matter of very great concern in many localities, and will he ensure that no positive action is taken until the matter has been tested in the courts?
§ Mr. Noel-Baker
Does the right hon. Gentleman consider, on the grounds of general policy, that it is desirable to encourage crematoria?
§ Mr. Butler
That is a matter of opinion, but I should not like to dissent from the view of the right hon. Gentleman.