Vol. 163 No. 5
I move:—
That a sum not exceeding £52,100 be granted to complete the sum necessary to defray the Charge which will come in course of payment during the year ending on the 31st day of March, 1958, for the Salaries and Expenses of the General Valuation and Boundary Survey Office, including certain other Services administered by that Office.
Since the 20th March last I have had some reason to discuss with colleagues of mine in the solicitors' profession delays arising in relation to the settlement of the valuations of estates for death duty purposes. There has been a considerable improvement over the past years in the position in this respect. However, I am afraid it is not the inadequate work of the personnel, by any means, that is causing the delay, but the system. Representations have been made to the Commissioners of Valuation to the effect that the system should be changed somewhat so as to ensure that there would be reasonable expedition in the determination of these valuations.
It is most inconvenient—this does not affect the solicitors' profession in the slightest—to the next of kin or to the devisees under wills that they are not able to know for a substantial period what is the valuation on which they are to be charged death duties. Until such time as they are aware of the final claim for estate duty or succession duty, it is obvious they cannot make their plans in relation to the user of the property in the future. It is, therefore, vital to their interests that the valuations of such estates, such lands, houses or property as belong to people who have died, would be dealt with at the earliest possible opportunity.
I hope the Minister will be able, with the assistance of the Commissioners of Valuation, to bring into operation a scheme through which the delays at present in existence will be virtually removed. I should like to make it clear, at the same time, that the personnel of the office are most helpful in dealing with such cases when they are brought to their attention, but the general run of cases involves delays that make it extremely difficult for beneficiaries. I shall spare the Minister by not going into a discussion on valuations generally. This would require new legislation and is too late in the session to get into such long discussions.
I am afraid I cannot help the Deputy very much.
I did not think the Minister could help very much but he might discuss the matter with the commissioners.
I certainly shall.
I should like to refer the Minister to a matter I raised earlier in the session by way of parliamentary question. It is in connection with the two-thirds allowances given on new factory buildings. This allowance is not applicable where a new building is erected on the site of an old building which has been demolished and which has not been struck off the valuation list one year or more before the application for the two-thirds allowance has been made. I suggest that the provision would be altered to ensure that if an industrialist came along to start a new factory he would be entitled to the full two-thirds rebate on the entire valuation of the new building, built on the site of a demolished old one. I think this would be an encouragement to industrial development in urban areas.
I shall take a note of it. I imagine the provision was made to ensure that the old building was down before the allowance was given in respect of the new one—a safeguard, if you like.
