§ Mr. CHARLES BATHURSTasked the Chancellor of the Exchequer whether he is aware that Form 99 is so framed as to prevent many owners of agricultural land from obtaining the full benefit of the allowance of 25 per cent. under Section 69 of the Finance (1909–10) Act, 1910, where more than this amount has been spent upon the maintenance of cottages, but not upon that of farm premises; and whether, in order that the expressed intention of the Government may be carried into effect, he will cause the summary of particulars of claim on page 1 of the above form to be amended by the omission of the statement that the maximum deduction allowable, in addition to that provided for by Section 35 of the Finance Act, 1894, is in the case of cottages only one-twelfth of their annual value?
§ Mr. LLOYD GEORGEThe form is framed in strict accordance with the provisions of the Act, and I may point out that in some circumstances it is to the owner's advantage to show separately the expenditure on lands and on cottages. It is, however, proposed to add a note to the form to the effect that the claim may be made on the basis of the expenditure on lands and houses combined without allocating it between the two classes. The statement that the maximum further sum allowable in the case of the houses is one-twelfth of the annual value is correct, one-sixth of the annual value of the houses having already been allowed under Section 35 of the Finance Act, 1894.