§ Mr. SANDYS
asked the Chancellor of the Exchequer whether his attention has been called to the fact that district valuers in certain localities are sending in claims for Undeveloped Land Duty on the site value of woodlands and open spaces to which access is enjoyed by the public and by the inhabitants of the district; and whether he will request the Commissioners of Inland Revenue to issue instructions to their valuers not to make such demands, in view of the fact that Section 17, Sub-section (3) (b), of the Finance (1909–10) Act, 1910, exempts from Undeveloped Land Duty woodlands, parks, gardens, or open spaces to which reasonable access is enjoyed by the public?
§ Mr. LLOYD GEORGE
I am not aware that claims for Undeveloped Land Duty are being made in cases where it has been shown to the Commissioners that the exemption contained in Section 17 (3) of the Finance (1909–10) Act, 1910, applies. If the hon. Member will furnish me with specific instances in which charges have been improperly made, I will cause inquiry to be made.