HC Deb 26 February 1920 vol 125 cc1939-40W

asked the Chancellor of the Exchequer how many hereditaments have been valued under the land duties sections of the Finance Act of 1909–10; how many of these were settled by agreement or after preliminary objection had been taken by the owners; in how many eases have these valuations been fixed automatically by the failure of the owners to object to the official provisional valuation; and in how many cases are the valuations still unsettled; whether under the arrangement made at the outbreak of war that in eases then unsettled the 60 days' notice of objection should commence to run from a date yet to be fixed or in consequence of legal decisions?


The number of hereditaments, a valuation of which as at 30th April, 1909, has been made under the provisions of Part 1. of the Finance (1909–10) Act, 1910, is 10,585,586. Of the provisional valuations made appropriately 60 per cent. have been finally settled; but these so-called settled cases contain a certain number of valuations made upon a basis which has been condemned by the Court. I am unable to state what proportion has become settled in consequence of notice of objection to the valuation not being given. The remaining 40 per cent. of the valuations are unsettled.