§ Mr. C. ROBERTSasked the Financial Secretary to the Treasury the number of private dwelling-houses in Great Britain not assessed to Inhabited House Duty because their value is under £20 annual value for the last year for which figures are available?
§ Major BOYD - CARPENTERAn analysis of the numbers and annual value of premises in Great Britain (excluding farm houses) exempt from Inhabited House Duty for the year 1914–15 is contained in Table 33 of the 59th Report of the Commissioners of Inland Revenue (Cd. 8425 of 1917). Similar statistics have not been collected since; it has, however, been ascertained that the number of new dwelling houses (including flats, separate dwellings and almshouses), residential shops and hotels, inns, coffee houses and lodging houses, of a gross annual value less than £20 which have been brought for the first time into assessment to Income Tax between the 6th April, 1919, and October, 1922, was 53,400.
§ Mr. D. G. SOMERVILLEasked the Chancellor of the Exchequer whether he will consider the raising of the limit of Inhabited House Duty, under which a tenant does not pay, from £20 to £30; whether he is aware that the increases in assessment are throwing the payment of this duty on the very poor and are greatly adding to their burdens; and whether he can, in this matter, follow the example of the upward movement in respect of the Income Tax limit of exemption?
§ Major BOYD-CARPENTERMy right hon. Friend the Chancellor of the Exchequer is still of the opinion, which he expressed in the reply to my hon. Friend on the 27th November, 1922, that there is no sufficient ground for a revision of the charge to Inhabited House Duty. In the type of case to which my hon. Friend refers, the rate of duty on dwelling-houses is 3d. in the pound, giving an annual charge of 5s. on a £20 house, rising to 7s. 6d. on a £30 house.