HC Deb 26 March 1914 vol 60 cc561-2W

asked the Chancellor of the Exchequer whether he is aware that the Valuation Department of the Inland Revenue are sending out notices to rectors and vicars of parish churches throughout the country requesting them to state the names and addresses of the persons in whom the churches and graveyards of their several parishes are now vested; whether he can state by virtue of what statutory or other authority this is being done; whether he will state for what purpose, and with what object, provisional valuations are being made of these churches and graveyards, and whether with a view to levying taxes or duties on them, and, if so, of what character; whether, in view of the fact that the answers to the questions submitted to these rectors and vicars often involve difficult questions of fact and of law, it is expected that rectors and vicars will take expert legal and other advice in order to enable them to answer; and whether he proposes to reimburse the rectors and vicars the expenses to which they are put in obtaining such advice?


I would refer the hon. Gentleman to the reply I gave to the hon. and gallant Gentleman the Member for the Andover Division on the 5th instant. I can only add that district valuers are obtaining the information required for service of the valuations of churches, etc., in the ordinary course, and that there is no obligation on incumbents to incur expense in obtaining legal or other advice in connection with the valuation. Cemeteries are in certain cases already valued and assessed for purposes of local rating.