HC Deb 10 February 1942 vol 377 cc1419-20W
Mr. Rostron Duckworth

asked the Chancellor of the Exchequer whether, in view of the fact that in certain exceptional cases where the Schedule A assessments in force at 3rd September were excessive these assessments will be reduced, the War Damage contributions in such cases are to be based on the reduced assessment, or whether the reduction is only in respect of rates?

Sir K. Wood

I assume that my hon. Friend refers to the exceptional cases covered by the reply which I gave on 18th November to the hon. Member for Chesterfield (Mr. Benson). Where the Income Tax Schedule A assessment in force at 3rd September, 1939, is reduced in such cases, the charge of War Damage contribution will he based on the reduced assessment.

Mr. Mainwaring

asked the Financial Secretary to the Treasury whether it is in accordance with the regulations for local inspectors of taxation to impose charges, under the War Damage Act, in excess of local assessment upon one-time small business premises but which had, prior to the outbreak of war, been converted into ordinary dwelling-houses, and therefore, to a much reduced annual rateable value?

Captain Crookshank

If my hon. Friend will give me particulars of the cases which he has in mind I will gladly have inquiries made. I would remind him, however, that the charge of contribution under Part I of the War Damage Act, 1941, is normally based on he Income Tax Schedule A assessment in force at 3rd September, 1939, and not on the rateable value.