HC Deb 19 July 1911 vol 28 cc1243-4W

asked the Chancellor of the Exchequer whether he has received communications from the retail licence holders of the London metropolitan district complaining of the burdens impased on them by The Finance Act, 1910, as compared with the rest of the Country; whether he will appoint a Select Committee to inquire into and to report upon the incidence of the taxation within that area, having regard to the high rateable value of the houses; and whether he Will state if assessments are made in London upon a different basis and under a different Act of Parliament from that upon which they are made in provincial towns?


My right hon. Friend has received communications to the effect described in the question, but he is not prepared to recommend the appointment of a Select Committee for the purpose suggested. The charge to licence duty is governed by Section 8 of the Revenue Act, 1911, and both inside and outside the Metropolis the basis, except in certain exceptional cases, is the value-as ascertained for Inhabited House Duty or Income Tax, Schedule A. This value is ascertained in the Metropolis under the provisions of the Valuation (Metropolis) Act, 1869, and outside the Metropolis under the provisions of the Income Tax Act, 1842.