§ 46. Mr. Boyd-Carpenterasked the Minister of Housing and Local Government whether, in view of the hardships imposed on many owner-occupiers by the imposition of a levy by the Land Commission, he will now take steps to exempt owner-occupied houses from the operation of this levy.
§ Mr. K. RobinsonNo. The vast majority of sales by owner-occupiers do not realise development value and no levy is charged. In those cases in which development value is realised there is no justification for exempting them from levy.
§ 53. Mr. Ridsdaleasked the Minister of Housing and Local Government if he will take steps to ensure that a man's labour is taken into consideration when assessing development value and costs that can be set against such values.
§ Mr. K. RobinsonThe value of an owner's labour cannot be admitted as a deduction from market value, but in so far as it increases the current use value of the land on which the work is done it will benefit him in the assessment of levy.