To make provision, with a view to the grant of relief from rates in respect of certain classes of hereditaments, for the distinction in valuation lists of the classes of hereditaments to be affected, and the apportionment in valuation lists of the net annual values of such hereditaments according to the extent of the user thereof for various purposes. Presented by Mr. Chamberlain, supported by Mr. Chancellor of the Exchequer, Sir Phillip Cunliffe-Lister, Mr. Guinness and Colonel Ashley. Ordered, by The House of Commons, to be Printed; 23 May 1928. To be purchased directly from H.M. STATIONERY OFFICE at the following addresses: 120, George Street, Edinburgh; York Street, Manchester; 1, St. Andrew's Crescent, Cardiff; 15, Donegall Square West, Belfast or through any Bookseller. (Apportionment) Bill. [AS AMENDED IN COMMITTEE.] FINANCIAL MEMORANDUM. Under the provisions of the Bill requiring revenue officers to be associated with the rating authorities in the classification of properties and the apportionment of values in the valuation lists in force on 1st October 1929, it will be necessary for the Inland Revenue Valuation Office to engage temporary staff. It is estimated that the additional cost which will be incurred by the Valuation Office on this work may amount at a maximum to £150,000. Approximately half the expenditure to be incurred would fall within the financial year ending 31st March 1929. (Apportionment) Bill. [AS AMENDED IN COMMITTEE.] ARRANGEMENT OF CLAUSES. Clause. Distinction of Hereditaments in Valuation Lists. 1. Distinction of hereditaments and apportionment of values in valuation lists. Provisions as to Agricultural Hereditaments. 2. Definition of agricultural hereditaments. 3. Provisions as to Industrial Hereditaments. Definition of industrial hereditaments. 4. Entries in valuation lists as to industrial hereditaments. Provisions as to Freight-transport Hereditaments. 5. Definition of freight-transport hereditaments. 6. Entries in valuation lists as to freight-transport hereditaments. Miscellaneous. 7. Provisions as to London. 8. Expenses. 9. Application to Scotland. 10. Short title, construction and extent. SCHEDULES. First Schedule.-Provisions for bringing into conformity with this Act Valuation Lists which will be in force on the 1st day of October 1929. Second Schedule.-Provisions of the Rating and Valuation Act, 1925, applied to London. |