HC Deb 26 November 1912 vol 44 cc1020-2W
Mr. HORNER

asked the Secretary to the Treasury whether a panel of persons to act as Referees for hearing appeals in Ireland on duties on land values under the Finance (1909–10) Act, 1910, has been formed; if so, will he give their names and the fees or remuneration fixed by the Treasury for their services; will he state the number of appeals heard, if any; and the number of these cases, if any, in which the valuation appealed against was affirmed by the Referee?

Mr. MASTERMAN

Three Referees were appointed by the Land Values Reference Committee for Ireland under Section 34 of the Finance (1909-10) Act, 1910, on the 19th February, 1912, for one year, on the understanding that the number should be reconsidered at the end of that period in the light of the experience gained as to the amount of work to be done. The names and addresses of the Referees appointed are:—

  • Mr. A. McC. Steward, Strand, Londonderry.
  • Mr. George Hewson, Dromahaire, county Leitrim.
  • Mr. John Lopdell, 91, Pembroke Road, Dublin.
Their remuneration was fixed by the Treasury at the rate of 10 guineas for each appeal heard, subject to a minimum of 100 guineas per annum for each Referee. I understand that up to the present four appeals have been heard. These appeals were against assessments of duty. One appeal failed; in the other three cases slight reductions of the assessments were allowed. I am informed that four further appeals are pending and that other cases are under negotiation.

Mr. HORNER

asked the Secretary to the Treasury whether, in valuations in Ireland under the Finance (1909–10) Act, 1910, in the case of land not sold under the Land Purchase Acts, the total values are issued at the same figure as the gross value; if so, under what Section is this done without first ascertaining by means of Form IV. that there are no fixed charges; and under what Section is the onus of showing the total value separately, and hence of ascertaining the fixed charges, if any, beforehand, transferred from the Commissioners of Inland Revenue to the owner?

Mr. MASTERMAN

No provisional valuations have been made in Ireland until after the issue of Form IV., except in a few cases where "occasions" have arisen and the necessary information as to fixed charges and other matters relevant to valuation has been supplied in connection with the particulars delivered under Section 1 of the Finance (1909–10) Act, 1910. The onus of showing the total value separately has not been transferred from the Commissioners of Inland Revenue to the owner.