asked the Chancellor of the Exchequer whether he is aware that, although normally the annually revised local valuation rolls in Scotland are adopted as the basis for taxation under Schedule A of the Income Tax, and must by statute generally be, so adopted, arrangements have been made whereby recent annual valuations in Scotland have been ignored by the Inland Revenue, the 1919–20 valuations being taken as the basis for that and succeeding years until the proposed reassessment for Schedule A in England and Wales becomes operative; and by whom, and at whose instance, were such arrangements made?
The hon. Member appears to be under a misapprehension. Under the law the Valuation Roll does not fall to be adopted for the purposes of Income Tax, Schedule A, for any year for which the previous year's values are expressly continued under the provisions of the Finance Act. For the rest, I would refer the hon. Member to a reply given on the 22nd March, 1921, to my hon. and gallant Friend the Member for East Fife. I am sending the hon. Member a copy of that reply.