HC Deb 20 March 1911 vol 23 c206W
Mr. ELLIS DAVIES

asked the Lord Advocate, what is the rateable value per head of the population in Scotland?

Mr. URE

The valuation and rating law of Scotland is different from the English law, and comparative figures must therefore be accepted under reservation. The figure which, I think, may be taken in the case of Scotland as most nearly correspond to "rateable value" in England and Wales is the assessable rental for the purpose of the owner's Poor Rate—namely, £25,987,110 for 1908–09. Dividing this by the estimated population of Scotland, as at the middle of the near 1909, namely, 4,877,648, the average value per head is £5 6s. 7d.