§ Mr. NIELDasked the Chancellor of the Exchequer whether, seeing that Section 17, Sub-section (4) of the Finance (1909–10) Act, 1910, exempts from Undeveloped Land Duty all land not exceeding an acre in extent and which is occupied together with a dwelling-house, he will explain why a claim was made for Undeveloped Land Duty on such a piece of land and for a period when, previous to its purchase and addition to a dwelling-house, it was known 2232W to be subject to a yearly tenancy and used for agricultural purposes?
§ Mr. LLOYD GEORGEThe Commissioners of Inland Revenue do not charge Undeveloped Land Duty on land for any period for which it is known to them to be exempt under Section 17 (4), or Section 17 (5) of the Finance (1909–10) Act, 1910, and in any case in which such a charge arises owing to lack of information, it is withdrawn on the true facts being stated.
§ Mr. NIELDalso asked why a claim for Undeveloped Land Duty under the Finance (1909–10) Act, 1910, is made in respect of land relating to which particulars contained in Form IV. have informed the Commissioners of Inland Revenue that such land was in the occupation of an agricultural tenant on a yearly tenancy for agricultural purposes; and by what authority is the duty claimed on such land during the currency of a twelve months' notice to quit while the land continues to be used for agricultural purposes?
§ Mr. LLOYD GEORGEThe particulars on Form IV. mentioned by the hon. Member, which do not indicate whether the tenancy was created before the 30th April, 1909, or whether the landlord could resume possession at short notice, are insufficient to show from what date the liability to Undeveloped Land Duty commences.
§ Mr. NIELDnext asked whether the words owner for the time being, in Section 19 of the Finance (1909–10) Act, 1910, are held to impose the obligation to pay Undeveloped Land Duty on the owner of the land during the period represented by the fiscal year in respect of which the duty accrues, or on the owner at the time when the assessment or demand for payment is made; and whether the Commissioners claim to be entitled to payment of retrospective claims for the duty from a subsequent purchaser of the land, who is himself exempt from payment in respect of his own occupation; and, if so, by what authority?
§ Mr. LLOYD GEORGEThe owner on whom Section 19 of the Finance (1909–10) Act, 1910, imposes the obligation to pay Undeveloped Land Duty is held to be the owner at the time when the demand is made and the Section authorises the Commissioners to recover the duty from him even though the land at that time and since he became owner may have ceased 2233W to be undeveloped. As I have stated in answer to previous questions on this subject, it is for the purchaser to take into account this liability in his settlement with the vendor.