HC Deb 21 March 1929 vol 226 cc1872-3W

asked the Chancellor of the Exchequer whether he is aware that the officers of the Inland Revenue are appearing before valuation committees on behalf of the Treasury and endeavouring to obtain the exclusion of one-man businesses from the category of industrial heritages under the Rating and Valuation (Apportionment) Act, 1928; whether this action is taken with the approval of the Government; and whether he can see his way to instruct the Inland Revenue officers not to contest the view of the assessors that these one-man businesses should be regarded as industrial heritages?


I have been asked to reply. I am aware that there is a difference of opinion on the point mentioned, and to remove any doubt it is proposed to amend the Local Government (Scotland) Bill by the addition of a provision to the effect that lands and heritages shall not be excluded from the definition of industrial lands and heritages by reason only of the fact that the owner or occupier is the only person working therein, or that no other person working therein is in his employment.