§ Mr. LIVINGSTONEasked the Chancellor of the Exchequer what is the aggregate Annual value and the aggregate area of all lands in the United Kingdom that are assessed at one-third of their annual value under Schedule B of the Income Tax (Finance Act, 1922, Section 23), on the ground that the persons occupying such lands are not occupying them for the purpose of husbandry only or mainly for those purposes; what is the aggregate annual value and the aggregate area of lands so assessed that are occupied by the proprietors; what lands, apart from parks and woodlands, are comprised in the category of lands not occupied for the purpose of husbandry only or mainly for those purposes; whether the Board of Agriculture and Fisheries have, since the passing of The Income Tax Act, 1918, certified in any case that the use of any lands by the occupier thereof for a 1162W purpose other than the purpose o husbandry was unreasonable; and whet the distinction began to be made, for assessments under Schedule B, between lands occupied for husbandry and lands not so occupied?
§ Mr. CHURCHILLMany of this particulars for which the hon. Member asks are not available. It is roughly estimated that. the aggregate annual value of lands assessed under Schedule B on the basis of one-third of their annual value is in the region of 22,000,000. These lands include, in addition to parks and woodlands, lands used for a variety of purposes, for example, sports grounds and lands occupied for trade other than husbandry. The differentiation for Schedule B purposes between lands occupied for husbandry and lands not so occupied was first introduced in the year 1918–19. Provision for a certificate by the Board of Agriculture and Fisheries in certain cases was made at the same time, but the Armistice having shortly followed, no case has yet arisen in which it has been necessary to invoke this procedure.