HC Deb 17 July 1913 vol 55 cc1449-50W

asked the Chancellor of the Exchequer whether his attention has been called to the withdrawal of a case from the Court of Session by the solicitor of Inland Revenue in Edinburgh raised by Mr. Wyllie, of 13, Glebe Road, Kilmarnock, whereby the question of single assessment for separate hereditaments, namely, dwelling-house and garage, was to be settled; whether he is aware that this question of single assessments for separate buildings is of widespread interest in Scotland, and that its withdrawal prevents a decision being given on it by the highest Court and enables assessors to continue the method of single assessments, as they have done for some years; and, if so, will he see that in future, on a point being abandoned by the solicitor of Inland Revenue, the assessors are instructed to act accordingly?


My attention has been called to the case referred to by my hon. Friend, which does not, however, cover the general question of including separate buildings in one assessment to House Duty; nor, as I am advised, is it possible that any one decision arrived at in the Courts could govern every case which might arise. The decisions which have been given in the past and form a guide to present practice have varied according to the particular facts concerned, and clearly show that each case must be treated according to its individual features.