§ Sir A. SPROTasked the Chancellor of the Exchequer if he will consider the advisability of basing the assessment for Income Tax purposes on the current year's valuation roll in Scotland and arranging that the allowance for rates shall be the sum actually paid for that year?
§ Sir R. HORNEThe suggestion of my hon. and gallant Friend is one which will call for careful consideration if and when it is found possible to deal with the recommendations of the Royal Commission on the Income Tax with regard to the valuation of property in the United Kingdom. I would remind my hon. and gallant Friend that on the 22nd March, 1921, he asked a question on this subject, from the terms of which it would appear that he then regarded as unfair to Scotland the basis of assessment which he now suggests.