§ Viscount WOLMERasked the Chancellor of the Exchequer why the Inland Revenue Commissioners have demanded the sum of £35 1s. 8d. from Oliver Lyme's Charity, Prescot, in respect of Undeveloped Land Duty; whether he is aware that the governors of the charity have made every effort to develop the land to the utmost possible extent during the past few years; and whether he is aware that this tax is being levied out of the pensions paid to the aged poor of Prescot and Whiston?
§ Mr. LLOYD GEORGEThe land with regard to which duty has been claimed is undeveloped land of high value, and I understand that it is not occupied and used by the charity and accordingly does not fall within the scope of the exemption conferred by Section 37 of the Finance (1909–10) Act, 1910. No representations have been addressed to me on the matters referred to in the second and third parts of the question, which, however, do not affect the subject of liability.
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§ Viscount WOLMERasked why King's College, Cambridge, has been called upon to pay a tax of £28 11s. Undeveloped Land Duty in respect of land rented to the Prescot Urban District Council as a public playground for boys and girls, in view of the fact that public playgrounds are exempt from Undeveloped Land Duty?
§ Mr. LLOYD GEORGEA claim for exemption from the Undeveloped Land Duty in question has been preferred under the provisions of Section 17 (3) (b) of the Finance (1909–10) Act, 1910. The Commissioners are now satisfied that the requisite conditions are fulfilled, and they have accordingly admitted the claim.