§ Mr. HAROLD COXasked the Chancellor of the Exchequer whether he is aware that greenhouses used for trade have been held by the courts to be buildings within the meaning of the Agricultural Rates Act, and are consequently not entitled to the partial exemption from rates given by that Act to agricultural 339W land; and, if so, whether such greenhouses will also be treated as buildings for purposes of the present Finance Bill?
§ Mr. LLOYD-GEORGEThe question under the Finance Bill is not whether greenhouses are buildings or not, but whether land which has greenhouses on it is land which has been developed by being built upon. The hon. Member will see that the two questions are very different.