§ Mr. D. SOMERVILLEasked the Chancellor of the Exchequer whether his attention has been called to the effect which the quinquennial valuation now coming into force will have on small tenants occupying houses hitherto valued at under £20; whether in these days of unemployment and house shortage, coupled with the fall in the value of money, he will consider the desirability in the coming Budget of raising the minimum limit of exemption of inhabited house duty; and whether he will appoint a Select Committee or Departmental Committee to investigate the effect of such modification on both the Revenue and tenants?
§ Mr. BALDWINI am aware that the temporary fall in the value of money will increase the number of houses chargeable to Inhabited House Duty when the reassessment comes into force for the year 1923–24, but I would point out to my hon. Friend that the rates of Inhabited House Duty have not been altered for over 30 years and that, as a whole, the burden of the Duty in proportion to the means to pay it has diminished. I will consider my hon. Friend's suggestion in connection with the forthcoming Budget, but as at present advised I see no sufficient ground for proposing a revision of this Duty.