HC Deb 01 May 1951 vol 487 cc123-4W
66. Mr. Wood

asked the Chancellor of the Exchequer what is the relation, for purposes of taxation, between the rating and Schedule A assessments.

Mr. Gaitskell

In England and Wales there is, in law, no relation, though in the case of owner-occupied property most bodies of General Commissioners of Income Tax take account of the rating assessment in determining the amount of the Schedule A assessment. In Scotland the rating value is almost always adopted for Schedule A, and in Northern Ireland it is adopted by statute in all cases.