§ Mr. NAPIERasked the Chancellor of the Exchequer what are various classes of authorities, as county councils, municipal corporations, and the like, in England, Scotland, and Ireland respectively, who are included in the words local or rating authority in Clause 24, Sub-section (1), as amended, of the Finance Bill; whether the classes of authorities as stated in the answer practically exhaust the meaning of those words; and what are the authorities referred to in Clause 24, Sub-section (2), who raise their rates in the first instance by a precept, certificate, or other instruments, and requiring payment from authority or officer?
§ Mr. LLOYD-GEORGEI regret that it is impossible to give a list either of the various authorities who are included as local or rating authorities in Clause 24 of the Finance Bill or of those authorities who raise rates by means of a precept. In the former category all local authorities in the ordinary sense of the word will be included; and the best illustration I can give my hon. Friend of the latter class of authority is that of the county councils in England who raise their county rate by precepts to guardians.