asked the Minister of Health if, in view of the quinquennial revaluation of house property, he will introduce a short Bill to stipulate that the assessment value of house property shall not exceed 40 per cent. increase over the 1918 assessment, as has been done with regard to rents under the Rent Restrictions Act?

I have been asked by my right hon. Friend to answer this question. The basis of the revaluation of property for Income Tax purposes has been explained in replies given on the 15th and 26th March to the hon. Member for Brighton. I am sending the hon. Member copies of those replies, from which he will see that there is no ground for legislation on the lines suggested in his question.

In view of the feeling in the country in regard to this revaluation, will the people who are going to appeal be supplied with sufficient information to enable them to make their appeal, as they certainly do not know on what basis the valuation is being made?

I will consider that.

In view of the great importance of this matter to many people, and especially to those who cannot get technical advice, will the hon. and gallant Gentleman consider the possibility of giving more than three weeks for appeal?

The hon. and learned Gentleman knows that although 21 days is formally put on the Notice Paper that that is not operative, and an extension can always be obtained on good reasons shown.

Who gives that extension?

I do not know who the actual authority is.

Seeing the enormous amount of increase that has been made in the assessments of the property of middle-class people, will the hon. and gallant Gentleman consider recommending to the Government to propose for one year the levying of taxation on the new Assessment so that this important matter may be fully considered?

The hon. Member must give notice of that question.