Schedule A Assessment

HC Deb 03 April 1951 vol 486 cc6-7W

49. Mr. Erroll

asked the Chancellor of the Exchequer why the concession whereby the Schedule A assessment of a property let at a pre-1939 rental which subsequently becomes owner-occupied is reduced on re-occupation by the owner to the figure adopted for rating purposes or to the figure adopted if owner-occupied before letting began, was not included in the list of Extra-Statutory Concessions published in the Ninety-Third Report of the Commissioners of His Majesty's Inland Revenue for the year ended 31st March, 1950.

Mr. Gaitskell

The reduction of a Schedule A assessment in the circumstances to which the hon. Member refers is not a matter of concessional relief, but of the determination of the annual value of the property by the General Commissioners of Income Tax for the area as the body responsible for hearing appeals against Schedule A assessments.