HC Deb 06 March 1924 vol 170 c1612W

asked the Chancellor of the Exchequer whether, seeing that in respect of the income of a charity which is below £160 a year the charity is not entitled to exemption from Land Tax to the same extent as an individual owner, he will say on what grounds he bases the distinction; and will he take steps to have the law altered and make the exemption the same in the case of a charity as an individual?


The relief from Land Tax granted to an owner whose total income does not exceed £160 has always been regarded as appropriate only in the case of an individual, and I see no adequate reason for altering the law in the direction desired by the hon. Member.