§ 76. Mr. Iremonger
asked the Chancellor of the Exchequer if he will publish figures of valuations made in the past 61W year of the same properties for betterment levy and for estate duty, where the former has been low and led to high levy and the latter high and led to high duty; and if he will take steps to check the activities of valuers employed by public authorities.
§ Mr. Harold Lever
The information is not available but there is no inconsistency. Estate duty is based on the full market value of the property and betterment levy on only the proportion of that value which represents development value.