HC Deb 11 April 1911 vol 24 c448W
Mr. STANIER

asked the Lord Advocate whether he can give the sum produced by a penny rate in the pound sterling in Scotland?

Mr. URE

The gross rental of Scotland for the year 1908–9, the latest year for which the local taxation returns have been issued, is £32,713,450. On this amount a rate of 1d. would produce about £136,000. In Scotland, however, the assessable rental on which a rate is raised, is not always the gross rental, but varies in accordance with the statutory provisions respecting the levy of the rate, and it may be assumed that a 1d. rate would, in practice realise from £100,000 to £120,000 as one or other basis of assessable rental is selected.