§ Mr. NIELDasked the Chancellor of the Exchequer whether any Return was made in pursuance of Form IV. in respect of 1259W Assessment Essex Uc. 134–9417 2 and 3, amounting to 46 perches of land; if so, who was stated to be in occupation of the land and what was the date of the lease and length of term or tenancy in such Return; will he say by what authority do the Inland Revenue Commissioners demand payment of Undeveloped Land Duty in respect of so small a portion of land; and why is the purchaser required to state a number of facts relating to the previous user of the land which are presumably known to the Commissioners, or would be but for their default to obtain the information by Form IV., and which facts are not known to the purchaser?
§ Mr. LLOYD GEORGEThe law contains no provision relieving an owner from liability to Undeveloped Land Duty by reference merely to the size of any particular price of land assessed. The inquiry referred to in the last part of the hon. Member's question was addressed to the owner in the belief, which now appears mistaken, that he sought an exemption from duty under Section 17 (5) of the Finance (1909–10) Act, 1910. A return was made on Form IV. Land and indicated the name of the occupier and the fact that the tenancy was yearly, but did not include all information necessary to determine whether the claim understood to be made was well founded.
§ Mr. NIELDalso asked the Chancellor of the Exchequer by what authority is Undeveloped Land Duty demanded for the fiscal years 1909–10 to 1912–13 upon 46 perches of land, formerly agricultural land, purchased in April, 1912, and added to a garden which after such addition does not exceed in total area more than one acre; why and by what, authority such purchaser is called up by the Inland Revenue Commissioners to pay the duty for periods preceding such purchase; and will he say by what authority is the duty demanded for the year ending 31st March, 1913, seeing that the purchase was completed and the land incorporated in the adjoining garden in April, 1912?
§ Mr. LLOYD GEORGEThe land in question is liable to Undeveloped Land Duty under Section 16 of the Finance (1909–10) Act, 1910, except for such period, if any, as it falls within the scope of any exemption granted by law. Under Section 19 of that Act, the duty is payable by the owner for the time being. If I rightly apprehend that the land to which the hon.1260W Member refers is that to which he alludes in the other question addressed to me by him, the Commissioners of Inland Revenue being now satisfied that the land is exempt from duty for the year 1912–13, will withdraw the charge for that year.