§ Mr. F. MARTINasked the Secretary for Scotland whether he is aware that great inconvenience has been caused by the method of rate collection prescribed under the Agricultural Rates Act of last Session, whereby a tenant of agricultural subjects is compelled to pay rates on half the assessed annual value of his holding and is entitled thereafter to reclaim one-half of the amount so paid from his landlord; and whether he will take steps to simplify this procedure?
Mr. ADAMSONSince the passing of the Agricultural Rates Act, 1923, only one communication appears to have been received objecting to the arrangement under which tenants of farms deduct from their rents one-half of the rates levied on them. Under the scheme of the Act for equalising the basis of rating for owners and occupiers of agricultural subjects—there was difficulty in avoiding a deduction of the kind, but as stated in reply to a question in this House on the 18th ultimo it is hoped to give further consideration to the point in connection with any general measure of rating reform.