§ Sir C. FALLSasked the Financial Secretary to the Treasury whether he is aware that the Treasury Valuer, in directing payment of Government contribution in lieu of rates on Enniskillen military barracks for the financial year ended 31st March, 1925, refused to allow any contribution in respect of the Castle Barracks on the ground that the barracks had been entirely vacated on 1st April, 1924, and, when his attention had been 774W called to the fact that a portion of the barracks was still occupied in March, 1925, would only recommend payment of 3 per cent. of the usual contribution on the ground that the portion occupied represented only that proportion of the entire building; that, where any portion of premises under one valuation is occupied, rates are assessed and collected on the entire premises; that, in recommending payment of contribution in respect of Enniskillen main barracks at Queen Street, the Treasury Valuer deducted payment in respect of an increase in the valuation imposed the previous year by the Commissioner of Valuation of Northern Ireland on the ground that the buildings covered by the increase were of a temporary nature; and that the fact that a valuation appears on the official valuation list is sufficient authority for the levying of rates thereon, whether the premises be of a temporary nature or otherwise; whether the Treasury Valuer in this matter was acting in accordance with settled practice, and, if so, in what manner was the valuation of the occupied portion of Castle Barracks arrived at; whether he will see that at the time when temporary valuations are being made the rating authorities concerned are advised of the temporary nature of such valuations; and whether, when Government property is vacated, he will notify that fact to the rating authority so as to prevent miscalculations in preparing estimates?
Mr. GUINNESSI understand it is the fact that the Treasury Valuer, on the assumption that the caretaker had been placed in charge of Castle Barracks at Enniskillen merely for the protection of a property no longer required, at first proposed to exclude the assessment of the barracks entirely from the basis on which contributions in lieu of rates were pay able. When, however, it was ascertained that some part of the premises was also used for storage he agreed to pay a proportionate part of the contribution in respect of the partial occupation. Property occupied by the Crown in Northern Ireland is not included among the properties on which rates are assessed and collected, but is included by the Commissioner of Valuation in a special list of properties which are "exempt from 775W rates" and to which the ordinary rules of rating do not apply.
The Treasury Valuer was acting in accordance with settled practice in declining to accept an increase in the valuation of Queen Street barracks in respect of erections provided for the purposes of a temporary emergency.
It is a little difficult even under normal conditions to insure the effective working of machinery devised to meet the points raised in the last two parts of the hon. Member's question, but the procedure will be reviewed in order that, as far as possible, it may be made to assist the local authorities in their work
Rural Districts. 1923-24. Grants in respect of maintenance of Class I and Class II Roads. 1923-24. Grants made in respect of Improvements to District Roads. 1924-25. Grants made in respect of maintenance of Class I and II Roads. 1924-25. Grants made in respect of Improvements to District Roads. £ £ £ £ Highworth … … — 19 — 3,815 Devizes … … — — — 1,375 Marlborough … … 112 — 112 3,809 Ramsbury … … — 7,883 — 3,092 Pewsey … … — 5,105 — 5,700 112 13,007 112 17,791