HC Deb 18 January 1924 vol 169 c403W

asked the Solicitor-General for Scotland whether he is aware that the crofters in the Highland counties of Scotland generally pay their rent for the whole year at Martinmas whereas, in most cases, the rate notices are not then issued and are, in any event, not payable until the following January; that the crofter is thereby prevented from following the procedure contemplated in the Agricultural Rates Act, 1923, by which he should retain the portion of his rates repayable by the landlord from his rent, and that both landlord and tenant are thereby inconvenienced; and whether he is prepared to introduce amending legislation whereby the tenant would be assessed only on the amount he is finally called upon to contribute to the rates?


I am aware that in cases such as are referred to by the hon. Member some delay must occur in recovering the portion of the occupier's rate finally chargeable against the owner, unless recovery be effected otherwise than by retention out of rent. I hope that an opportunity will occur for further consideration of this matter in connection with any general measure of rating reform.