Mr. T. Morris
asked the Financial Secretary to the Treasury what steps are being taken to ensure uniformity in the local assessments for National Defence Contribution; and whether he proposes to issue instructions to local assessment authorities on lines similar to the recommendations on rating uniformity which are issued by the Central Valuation Committee or whether the basis of assessment will be the same as was adopted for Excess Profits Duty?
§ Lieut.-Colonel Colville
I would remind my hon. Friend that assessments to National Defence Contribution are made, not by the various bodies of General Commissioners, but by the Commissioners of Inland Revenue, and no exceptional provisions for securing uniformity of treatment are consequently called for.