§ Mr. JOHN TAYLORasked the Chancellor of the Exchequer if he could state the total amount due in royalty tax from the county of Durham on coal and other minerals, the average royalty-rent paid in the county on coal and other minerals, the highest and lowest royalty-rent paid in the county on coal and other minerals, and the highest royalty-rent paid for coal in the United Kingdom?
§ Mr. LLOYD GEORGEThe information desired by the hon. Member is not at present available.
§ 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. LLOYD GEORGEMineral 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 1164W paid in respect of a right to work minerals is one to be decided by reference to the circumstances of the case, subject to an appeal to a Referee under Section 33 of the Act.