MARQUESS of TULLIBARDINE
asked the Secretary to the Treasury whether, under the provisions of the Finance Act, it has yet been decided whether the keeping of poultry is an agricultural pursuit or not; and whether a city poultry backyarder comes under the provisions dealing with undeveloped land?
§ Mr. MONTAGU
I would refer the Noble Lord to the answer given to him by my right hon. Friend on the 4th August of last year. The back yard of a dwelling house, if occupied with the dwelling house and not exceeding one acre in extent, is exempt from Undeveloped Land Duty, irrespective of the purpose for which it is used, under Section 17 (4) of the Finance (1909–10) Act, 1910.