§ Lieut. - Commander KENWORTHYasked the Chancellor of the Exchequer whether he will consider the addition of a Clause to the Finance Bill granting repayment of Land Tax in addition to relief before duty paid, as at present granted under the Finance Act of 1898?
Mr. GRAHAMThe relief from Land Tax to which the hon. and gallant Member refers is by law claimable by reference to the amount of the total income as proved for any financial year before the Land Tax for that year is paid. The Land Tax is due on the first day of January in the year of assessment, and there is no provision for repayment. This matter had previously been brought to my right hon. Friend's notice and after giving it full consideration he reached the same conclusion as was arrived at by two recent Chancellors of the Exchequer, namely, that he could not support or put forward legislative proposals in the direction suggested in this question.