HC Deb 21 March 1911 vol 23 cc358-9W

asked the Chancellor of the Exchequer in what cases, and in respect of what class of property, full particulars of the annual site value of the land are in the possession of the valuation authorities in Ireland; at what dates and for what purposes such particulars were obtained, and where they are recorded; whether such particulars are available in the case of agricultural land in Ireland; whether it is possible by means of such particulars to ascertain without further inquiry the full site value, and the assessable site value, of the land under Section 25 of the Finance Act, 1910; and, if not, what further inquiry is being made, or is about to be made?


In the cities and towns a large amount of information as to site value is available. This information was obtained for the revaluation of Dublin and Belfast and for the annual revision of the rateable valuation of the urban districts of Ireland, and is recorded in the official note-books of the Department. The same information is to some extent available for the rural districts. Nearly all this information has been collected within the last eighteen years. In the case of holdings purchased under the Land Purchase Acts, where information as to fixed charges, title, etc., is to be found in the Local Registration of Titles and other Government offices, it may not be necessary to make any further inquiries. But where sales have not taken place, further information from owners may be required.