| Class of Hereditaments. | Maximum Amount of Deduction. |
| Class 3 (b).—Houses and buildings without land other than gardens where the increased gross value exceeds £150 … | £40. |
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LORD BANBURY OF SOUTHAM moved; after "£40," to insert "or the maximum amount of deduction allowable under Part I of this Schedule, whichever is the greater." The noble Lord said: If your Lordships will look at Part II of the Schedule you will see it says this:
Class 3 (b).—Houses and buildings without land other than gardens where the increased gross value exceeds £150 Maximum Amount of Deduction. £40.
Then if you turn to Clause 1, paragraph (b), you will find this:—
In the case of a hereditament which was not included in the said valuation list or the gross value of which as shown in the said valuation list has been increased by reason of structural alterations.…
The effect of this, unless my Amendment is carried, is that where the value of a house has been increased by structural alterations, notwithstanding that the value of the house may be £2,000 or £3,000 a year, the maximum deduction which can be allowed is only £40. I have one or two instances which I will quote briefly. There is Nos. 101 to 106 Fenchurch Street, a new building,
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assessed in 1922 at £287,378 gloss value. The statutory allowance for repairs, insurance, management, etc., was £4,730. Unless my Amendment is carried the £4,730 will become £40. I believe the Government are prepared to accept this Amendment and therefore, without taking up the time of your Lordships' House any further, I will move it.
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Amendment moved—
Schedule, page 4, line 40, after ("£40") insert ("or the maximum amount of deduction allowable under Part I of this Schedule, whichever is the greater.—(Lord Banbury of Southam.)
§ THE MARQUESS OF SALISBURYMy Lords, as the Bill was introduced, the Government did not think there was any ambiguity in the application of the Schedule to the clauses of the Bill, but undoubtedly a case can be made, as my noble friend behind me has pointed out, that, there is a possible misconception. A great deal of altercation has taken place as to whether it were possible or not, but it is certainly better to avoid any doubt, and therefore the Government are prepared to accept the Amendment. Does anyone question the reasons for it? I think it will be found that it might be read by a hostile local authority, by which I mean a local authority that wanted to make difficulties, in the way he described. Therefore I want to avoid that. I should like to point out to your Lordships that this Amendment and the last Amendment both deal with a matter of rating, and your Lordships are aware of the difficulties that sometimes exist between both Houses of Parliament in regard to Amendments on rating. There is, of course, a power in the House of Commons to waive privileges in these matters, and I need not tell your Lordships that I have some reason to hope that the House of Commons will waive its privilege, and in the circumstances I hope you will accept the Amendment.
§ On Question, Amendment agreed to.
§ Schedule, as amended, agreed to.