HC Deb 19 May 1927 vol 206 cc1397-8W

asked the Secretary of State for Scotland what is the total net rateable value and total area, and what amount of local taxation is paid, respectively, in the case of agricultural land which is charged with reduced rates under the provisions of the Agricultural Rates Acts and of farmhouses, farm buildings and farm cottages attached to such agricultural land and separately rated?


The assessable rental of agricultural subjects rated under the Agricultural Rates (Scotland) Acts for 1925–26 was, approximately:

For the levying of county rates, £2,766,000.

For the levying of parish rates, £2,473,000.

The amount of assessment imposed for that year on agricultural subjects was, approximately:

County assessment, £658,000.
Parish assessment, £553,000.

Agricultural lands so rated include:

Approximate area in acres.
Crops and permanent grass included in holdings exceeding one acre in extent 4,705,000
Mountain and heath land used for grazing 9,644,000

I have no information as to the proportions of the above-mentioned sums that are applicable to farmhouses, farm buildings and farm cottages, nor as to the area of separate parcels of agricultural land of one acre or less.