HC Deb 10 April 1968 vol 762 c283W
Mr. R. C. Mitchell

asked the Minister of Housing and Local Government what steps he is taking to alleviate hardship caused by betterment levy where plots were purchased for single houses between 22nd September, 1965, and 6th April, 1967.

Mr. Greenwood

Under the terms of the Land Commission Act, the price paid for land bought in this period is not to be taken into account for the assessment of betterment levy. Advance notice of this was given in the White Paper published on 22nd September, 1965. In February the Land Commission represented that hardship was being caused to a number of people who had bought plots for single houses in ignorance of this provision. The Government have been giving consideration to this and have decided to make an extra-statutory concession to allow the purchase price to be taken into consideration in assessing levy in such cases, whether the purchaser has subsequently built a house or disposed of the land.