§ MR. H. J. CRAIG (Tynemouth)
I beg to ask Mr. Chancellor of the Exchequer whether, in the case of buildings let partly as offices and partly to residential tenants, he will consider a re-adjustment of the present method of assessment to the Inhabited House Duty, so as to allow of a separate assessment in respect of that portion of the building which is used residentially.
I beg further to ask Mr. Chancellor of the Exchequer whether he is aware that the present method of assessment to the Inhabited House Duty operates so as artificially to restrict residential accommodation in central districts of London by preventing the letting of upper floors in large office blocks to residential tenants; and whether he will consider the advisability of revising the whole incidence of this tax, with a view to increasing its yield while reducing its amount and extending the field of its operation.
§ MR. ASQUITH
I may say, in reply to these Questions, that I am aware that cases of hardship sometimes arise in the circumstances described, and the matter is one which shall receive my careful consideration, if and when an opportunity arises for dealing with the amendment of the law relating to Inhabited House Duty.