Skip to main content

Tithe (Agricultural Holdings)

Volume 414: debated on Monday 22 October 1945

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Financial Secretary to the Treasury, having regard to the difference in the type of farmhouse erected on tithed land and their subsequent variation in value for Schedule A purposes, on what grounds it has been decided to bring into the tithe calculation the Schedule A value of the farmhouse, in view of the fact that tithe was originally assessed on farm produce obtained from the land, and since, in arriving at Schedule B assessments, farm cottages, buildings, etc., are eliminated.

The annual value of an agricultural holding for the purpose of the Tithe Act, 1936, is calculated in the manner prescribed by Section 14 and the Fourth Schedule of that Act (which need to be read in conjunction with Section 47 of the Act). This value is determined on a different basis from the assessment of income for tax purposes under Schedule B.