§ Mr. PERKINSasked the Chancellor of the Exchequer whether he is aware that an application was made, under Section 30 1241W of the Finance (1919–10) Act, 1910, by or on behalf of Mr. G. Knight for particulars of the occasional valuation of property in the county of Surrey and parish of Home and distinguished as hereditament Home No. 245, bought by him in 1911, and that he has recently been informed that he could not have these particulars, as they had not been recorded; will he explain why it takes over three years to record particulars with reference to a small property purchased for £150; whether he is aware that a claim was made for Undeveloped Land Duty on this property and sent in on the 20th January, 1914, without any deduction for the agricultural value of the land, and that only after correspondence and pressure, made on behalf of Mr. Knight by a friend, the deduction for agricultural value was ultimately obtained; and, having regard to the intricacies of the Act, whether care will be taken by officials to see that all proper and sufficient deductions are made before sending out claims for Undeveloped Land Duty?
§ Mr. LLOYD GEORGEMy attention has been drawn to the circumstances of this case. The delay in recording the particulars asked for is due to the fact that, prior to Mr. Knight's purchase, the land formed part of a large estate, which was itself the subject of a sale giving rise to an "occasion" for the collection of Increment Value Duty. All the valuations connected with the first sale are not yet finally agreed, and the valuation on the occasion of the sale to Mr. Knight is consequently deferred. The particulars will however be furnished him in due course. As the result of considerable inquiry it has now been ascertained that Mr. Knight is entitled for the purposes of Undeveloped Land Duty to a small allowance in respect of the agricultural value of the property, and this has now been granted. In making assessments to Undeveloped Land Duty care is taken to make all the deductions to which a taxpayer may be entitled, but it is not always possible, without his co-operation, to ascertain the full measure of allowance. The Commissioners of Inland Revenue are, however, prepared to make any adjustmnt which is shown to them to be proper.