§ Mr. YOUNGERasked the Chancellor of the Exchequer whether mineral rights duty is charged upon royalties received in respect of granite and whinstone, but not upon royalties received in respect of freestone; and, if so, on what grounds this distinction is made?
§ Mr. HOBHOUSEThe reply to the first part of the question is in the affirmative. As regards the second part, freestone falls within the exemption conferred by Section 20 (5) of the Finance (1909–10) Act, 1910, while granite and whinstone do not.
§ Mr. WHELERasked the Chancellor of the Exchequer whether his attention has been drawn to the fact that the Commissioners of Inland Revenue are claiming to charge the Mineral Rights Duty on lands used in connection with the right to work minerals; whether it is proposed to charge the duty on all agricultural land leased to colliery companies or in any way used for purposes connected with the working of minerals; and, if so, will he state under which Section of the Finance (1909–10) Act, 1910, this decision is based?
§ Mr. HOBHOUSEMineral Rights Duty is chargeable on rent paid in respect of the right to work minerals, as provided by Section 20 (2) (a) of the Finance (1909–10) Act, 1910. The question whether in any particular instance a given rent is or is not paid in respect of a right to work minerals is one to be decided by reference to the690W circumstances of the case, subject to an appeal to a referee under Section 33 of the Act.