§ Mr. ASTOR
asked the Chancellor of the Exchequer how many applications have been received by the Commissioners of Inland Revenue for exemption from Undeveloped Land Duty under Section 17 (3) (b) of the Finance Act, 1910, on the ground that the land consists of woodlands, parks, and gardens, reasonable access to which is enjoyed by the public or by the inhabitants of the locality; how many of such applications for exemption have been granted; and what principles guided the Commissioners in deciding what amounts to reasonable access?
§ Mr. MONTAGU
My right hon. Friend regrets that the information asked for by the hon. Member in the first and second parts of his question is not available. The Commissioners have considered each application for exemption on its merits, and in deciding whether reasonable access is enjoyed they have had regard to its frequency and extent. This involves inquiry on such points as the existence of any limitation to particular sections of the public, any reservation for special functions or purposes, or any restriction or monetary charge imposed by the owner.