asked the Secretary of State for Scotland the amount of relief from rates which will accrue to the owner of industrial lands and heritages; and what amount will accrue to tenants of such lands and heritages under the relief proposed in the Local Government (Scotland) Bill?

On the basis of the rates levied in 1927–28 it is estimated that the amount of relief from rates that will accrue to the owners of industrial lands and heritages in Scotland will be £617,000 and to the occupiers of such lands and heritages £983,000.