HC Deb 15 February 1911 vol 21 c1183W
Captain CLIVE

asked the Chancellor of the Exchequer whether it is by his instruction that surveyors of taxes are insisting, in connection with claims under Section 69 of the Finance (1909–10) Act, 1910, on detailed statements by occupiers of the cost of maintenance and repairs of farmhouses and cottages in each of the last five years, and refuse to accept a general statement of this expenditure by estates as shown in the estate books; and whether he is aware that the expense of extracting these details would in many cases absorb the whole of the benefit intended to be bestowed under this section by Parliament?

Mr. HOBHOUSE

In connection with claims under the Section referred to by the hon. and gallant Member, a detailed statement of the cost of maintenance and repairs of each holding is not required. The owner is asked to state, for each of the five years, the aggregate expenditure on the maintenance and repairs of lands, including farmhouses, and the similar expenditure on houses not exceeding £8 annual value. The total expenditure shown in the estate books cannot in all cases be accepted as the basis of the claim, as such total expenditure would include expenditure on property in respect of which no additional allowance is admissible under the Section in question.