§ Captain Crookshank
The rate at which the annual instalment of contribution under Part I of the War Damage Act, 1941, is chargeable in respect of buildings is generally 2s. in the £. In respect, however, of an agricultural cottage which is occupied with agricultural land and is on or contiguous to that land the rate is 6d. in the £. For this purpose an agricultural cottage means a dwelling-house of a person who is employed in agricultural work on the land by the occupier of the land and is entitled, as tenant or otherwise, to the use of the house only while so employed. Where cottages are included in the Schedule A assessment on a farm the 6d. rate is applied to the whole of the property included in the assessment.