§ Mr. JOHNSTONasked the Financial Secretary to the Treasury whether he is aware that instructions have been issued to the Inland Revenue officers with lists of subjects to be de-rated; and whether, to facilitate the claims for de-rating and the preparation of the valuation rolls, he will cause the lists of subjects and instructions to be made public?
Mr. SAMUELInstructions have been issued by the Board of Inland Revenue to the revenue officers as to their duties in Scotland under the Rating and Valuation Apportionment Act, 1928, but no lists of subjects to be de-rated have been supplied to them. The Board are not prepared to authorise the publication of the instructions. The revenue officers are in close touch with the Lands Valuation Assessors, and have been instructed to afford them any assistance in their power.