HC Deb 05 May 1913 vol 52 cc1681-3W
83. Mr. WORTHINGTON-EVANS

asked the Chancellor of the Exchequer whether the valuers of the Land Valuation Department have made a provisional valuation of the church and churchyard of Fulbourn, Cambridge, at £3,800; whether it is intended to value the other 16,000 parish churches and churchyards; and whether it is proposed to claim Undeveloped Land Duty or for what purpose the expense of such valuations is being incurred?

Mr. LLOYD GEORGE

The answer to the first and second parts of the question is in the affirmative. The valuations are being made as directed by Section 26 (1) of the Finance (1909–10) Act, 1910, which contemplates a valuation of all land in the United Kingdom to whatever purpose it may be put. Land Duty is not payable in respect of land used as churchyards.

Mr. ROYDS

asked the Chancellor of the Exchequer if he will agree that the Wrangle, Chells, and Seton Malreward cases shall be treated as agricultural test cases to govern other valuations?

Mr. LLOYD GEORGE

I am not sure that I fully apprehend the suggestion. I am not at the present time in a position to state what appeals to the Courts it may appear advisable to make with regard to the points raised in the agricultural cases to which he refers, and it is, I am sure, not necessary to inform him that any decisions of the High Court must on the points decided govern subsequent practice with regard to valuation unless and until such decisions are reversed on appeal.

Mr. FITZROY

asked the Chancellor of the Exchequer how many occasions arose within the meaning of Section 2 of the Finance (1909–10) Act, 1910, between 30th April, 1909, and 31st March, 1913; how

many valuations have been served in respect of such occasions; and how many of such valuations have yet to be served?

Mr. LLOYD GEORGE

The answer to the first part of the question is 566,014; valuations have been made in 212,541 cases, and 353,473 cases remain to be dealt with. These figures are for England and Wales only; I regret that those for Scotland are not at present available.

Mr. LANE-FOX

asked the Chancellor of the Exchequer what part of the sum of £1,393,000, the cost of the Land Valuation Department to 31st March, 1913, is attributable to each of the following years:—1910–11, 1911–12, and 1912–13; and whether such cost includes the sum of £140,000 borne by other Departments in those three years and the cost of and incidental to the issue of Form IV.?

Mr. LLOYD GEORGE

The cost of the Land Valuation Department in each of the three years was as follows:—

1910–11 … … £332,559
1911–12 … … £355,290
1912–13 … … £506,653
The estimated cost to other Departments cannot be apportioned with any accuracy. The sum of £1,393,000 includes the estimated cost to other branches of the Inland Revenue Department, the £140,000 estimated to have been borne by other Departments of State and the cost of and incidental to the issue of Form IV.