§ Mr. INGLEBYasked the Chancellor of the Exchequer, whether instructions have been given to the land valuers under The Finance (1909–10) Act, 1910, to value separately those portions of a holding that have a higher value than the remainder of a holding; if so, whether they are further instructed to spread their valuation over the whole area so as to present a uniform valuation; and whether it is intended to charge Increment Duty on the portions separately valued on the basis of the uniform rate of valuation, seeing that those portions are likely to be first dealt with and that such valuation does not represent their true value?
§ Mr. HOBHOUSEThe answer to the first part of the hon. Member's question is in the affirmative; as regards the second 1347W part of the question, the Commissioners of Inland Revenue have no power, except at the request of the owner, to adopt a smaller unit of valuation than a hereditament in separate occupation, but the valuers are instructed, where parts of one unit have different values, to apportion the original site value between those parts, as provided by Section 29 (2) of The Finance (1909–10) Act, 1910. With regard to the last part of the question, I would draw the hon. Member's attention to the provisions of Section 29 (4) of that Act.
§ Mr. MITCHELL-THOMSONasked when the copies of the amended Form IV. for Ireland will be available for the information of Members?
§ Mr. HOBHOUSEI hope to be able to have these copies in Member's hands in a few days.
§ Mr. LONSDALEasked whether a clergyman's manse or parochial residence is now liable to be assessed for Income Tax and its valuation added to the clergyman's gross income, and whether there are any exceptions to this rule; whether the taxes paid on the manse are deducted from the total income; whether a deduction can be made from the valuation of the manse in respect of those parts which are used for professional duties; whether a payment made compulsory upon a clergyman by the Ecclesiastical Law of his Church may be deducted from his total income; whether a clergyman is allowed to deduct a certain sum for the purchase of books; and whether glebe land around a manse is now liable for Income Tax?
§ Mr. HOBHOUSEAs regards the first part of the question, the annual value of a clergyman's manse or parochial residence is liable to be assessed to Income Tax; but the question whether such annual value forms part of the income of the clergyman for Income Tax purposes depends on the particular circumstances of each case. With regard to the second part, no deduction in this respect is made from statutory income. As regards the third and fourth parts, I beg to refer the hon. Member to the provisions of Section 28 of the Finance Act, 1907, and of Section 60 (Schedule A, No. V.) of the Income Tax Act, 1842, respectively. The reply to the fifth part of the question is in the negative, and to the sixth part in the affirmative.
§ Mr. SANDERSasked the Chancellor of the Exchequer if he will refund to county councils any extraordinary expenditure 1348W actually incurred by them in filling up the forms sent to them under the land clauses of the Finance (1909–10) Act, 1910?
§ Mr. HOBHOUSENo, Sir.