HC Deb 15 July 1912 vol 41 cc44-5W

asked the Chancellor of the Exchequer whether, in arriving at assessable site value under the Finance (1909–10) Act, 1910, in respect of shops and houses in the county borough of Southport, a deduction is made by the district valuer of any part of the value which is attributable to the sewering, paving, channelling, kerbing, and tiling the carriage roads and footpaths or any part of the value which is attributable to the appropriation of land for the streets and footpaths; and whether, seeing that an Official Referee has decided in another part of the country that deductions should be made on both these grounds and that the Commissioners of Inland Revenue are prosecuting an appeal against the decision of the Official Referee, he will instruct the district valuer not to serve provisional valuations on leaseholders at Southport until the question in dispute has been settled by the Court?


The deductions referred to are not made unless it is proved to the Commissioners of Inland Revenue that part of the total value is directly attributable to such works or appropriation of land. As the deductions depend upon the circumstances of each case, the decision of a Referee in one particular case does not govern other cases in which the facts are different. It is not therefore proposed to delay serving provisional valuations on this account.

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