HC Deb 29 July 1909 vol 8 cc1439-40W

asked the Chancellor of the Exchequer whether, in the event of the Finance Bill not having passed into law by 30th September, holders of licences which will expire on 10th October, 1909, will have to pay Licence Duties on the existing scale, or will be chargeable on the new scales set out in the First Schedule to the Bill?


Under the provisions of the Finance Bill the new scales of duty will come into force on 30th September in respect of all licences which expire on 10th October next. I think it would be premature for me to make any statement at the present moment as to what alterations (if any) of the arrangements proposed in the Bill will be made in event of the Bill not having passed into law by 30th September.


asked whether the exemption of garden ground to the extent of one acre from the Undeveloped Land Tax applies to gardens used jointly by the occupants of several houses; and whether the whole area of such gardens will be exempted, provided the number of acres does not exceed the number of houses.


The matter is not intended to be dealt with in this manner in the Finance Bill. I have, however, undertaken, in reply to a deputation which brought the point before me, to propose an Amendment in regard to gardens used jointly by occupants of several houses, if it appears that the Bill in its present form does not provide for the case satisfactorily.