HC Deb 29 June 1910 vol 18 c1073W
Mr. GEORGE YOUNGER

asked the Chancellor of the Exchequer whether he can state if owners of ground on which any churches, chapels, church halls, mission rooms, and the like have been erected are liable under the Finance Act in payment of Increment Value Duty as at 5th April, 1914, and in every subsequent fifteenth year, in payment of Reversion Duty on the determination of a lease in cases where the property is leasehold, and in payment of Undeveloped Land Duty as from 30th April, 1909?

Mr. LLOYD GEORGE

On the assumption that the owners of the land referred to are a governing body constituted for, charitable purposes and that the land is occupied and used by that body for the purposes of that body, the answer to the hon. Member's question is in the negative.