HC Deb 08 July 1919 vol 117 c1622W

asked the Secretary to the Treasury how much real property has been accepted by the Treasury in payment of Death Duties under the Finance (1909–10) Act, 1910, Section 56; whether adequate machinery exists for giving effect to the provisions of this Clause; and whether steps will be taken to utilise these provisions in order to facilitate the acquisition of land required for settlement on housing schemes?


Up to the present two offers of real estate under the Section referred to have been accepted, consisting, in the one case, of land and school-houses purchased by the Somerset County Council, and, in the other, of houses purchased by the Post Office. In accordance with the recommendations of the Committee appointed in 1911 to inquire into the working of the Section where land is offered in payment of Death Duties, the Commissioners of Inland Revenue do not accept the land themselves, but act as intermediaries for its transfer to some other public Department or authority who might desire to purchase it. Applications are accordingly referred to any Department or authority for whose purpose the particular property is considered to be suitable.

As regards the last part of the question, the Commissioners, in accordance with the arrangement explained above, will refer applications to the appropriate authorities concerned with the acquisition of land for housing schemes for which the particular property is likely to be suitable.