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LOCAL TAXATION GRANT.*

TREASURY MINUTE, DATED NOVEMBER 4, 1896, PRESCRIBING

REGULATIONS AS TO THE PAYMENTS TO BE MADE BY THE
COMMISSIONERS OF INLAND REVENUE TO THE LOCAL
TAXATION ACCOUNTS FOR ENGLAND, SCOTLAND, AND
IRELAND UNDER THE AGRICULTURAL RATES ACT, 1896,
THE AGRICULTURAL RATES, CONGESTED DISTRICTS AND
BURGHS LAND TAX RELIEF (SCOTLAND) ACT, 1896, AND
THE LOCAL TAXATION (IRELAND) ESTATE DUTY ACT,
1896.

1896. No. 929. My Lords read Section 2 of the Agricultural;Rates Act, 1896 (59 & 60 Vict. c. 16.), Section 3 of the Agricultural Rates Congested Districts and Burghs Land Tax Relief (Scotland) Act, 1896 (59 & 60 Vict. c. 37.), and Section 1 of the Local Taxation (Ireland) Estate Duty Act, 1896 (59 & 60 Vict. c. 41.).

Section 2 of the Agricultural Rates Act, 1896, provides as follows: (1.) In respect of the deficiency which will arise from

the provisions of this Act in the produce of rates
made by the spending authorities in England, as
herein-after defined, there shall during the continu-
ance of this Act+ (i.e., the period of five years after
the 31st day of March, 1897)-
(a) be paid to the Local Taxation Account an

annual sum (in this Act referred to as the
annual grant) of such amount as is certified
under the provisions herein-after contained;

and (b) be issued from the Local Taxation Account by

half-yearly payments out of the annual grant to each such spending authori'y a share of that grant of such amount as is certified under the provisions herein-after

contained. (2.) The Commissioners of Inland Revenue, in such

manner, by such payments, and under such regulations as the Treasury direct, shall pay to the Local Taxation Account, out of the proceeds of the estate duty derived in England from personal property, the annual sum required by this section to be paid to

that account. See also Regulations of the Secretary for Scotland, dated November 11, 1902, for the distribution of the contribution from the Local Taxation Account to the cost of Sanitary Officers, printed under the titl " Public Health, Scotland."

+ Continued until the 31st day of March, 1906, by Section 1 of the Agricultural Rates Act, 1896, &c., Continuance Act, 1901. (1 Edw.7, c. 33).

$ 31848.

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(3.) The first of those payments shall be made during the

six months ending on the thirty-first day of March next after the passing of this Act, so as to make up a half-yearly payment to meet the issues to spending

authorities on account of the six ensuing months. Section 3 of the Agricultural Rates, &c. (Scotland) Act, 1896, is as follows:(1.) During the continuance of this Act, the Commissioners

of Inland Revenue, in such manner, by such payments, and under such regulations as the Treasury may direct, shall pay to the Local Taxation (Scotland) Account, out of the proceeds of the estate duty derived in Scotland from personal property, such sums as may be ascertained by the Treasury to be equal to eleven-eightieth parts of the sums payable under the Agricultural Rates Act, 1896, to

the Local Taxation Account therein mentioned. (2.) The first payment under this section shall be made

during the six months ending on the 31st day of March next after the passing of this Act, so as to make up a half-yearly payment to meet the payments out of the Local Taxation (Scotland) Account,

which may be made during the six ensuing months, Section 1 of the Local Taxation (Ireland) Estate Duty Act, 1896, is as follows: (1.) During the continuance of this Act the Commissioners

of Inland Revenue in such manner, by such payments, and under such regulations as the Treasury may direct, shall pay to the Local Taxation (Ireland) Account, within the meaning of the Probate Duties (Scotland and Ireland) Act, 1888, out of the proceeds of the estate duty derived in Ireland from personal property, such sums as may be ascertained by the Treasury to be equal to nine-eightieth parts of the sum payable under the Agricultural Land Rating Act, 1896, to the Local Taxation Account therein

mentioned. (2.) The first payment under this section shall be made

during the six months ending on the thirty-first day of March next after the passing of this Act, so as to make up a half-yearly payment applicable during

the six ensuing months. Section 1 (1) of the Agricultural Rates Act, 1896, provides that the Local Government Board shall certify the amount of the annual grant to be paid to the Local Taxation Account in respect of the deficiency in the produce of the local rates arising from the provisions of the Act; and for this purpose returns involving the obtainment of many details have to be made to that Board.

Section 4 (2) further enacts that provisional certificates may be given by the Local Government Board, if necessary, for the purpose of enabling the first payments to and out of the Local Taxation Account to be made, before they have sufficient information to enable them to give final certificates.

It will be remembered that for the purposes of the Budget the amount of the annual deficiency in the local rates to be made good was approximately estimated at 1,560,0001., and consequently on that basis the amounts annually due to the Local Taxation Accounts of Scotland and Ireland, which are severally ths and ths of the amount payable to the Local Taxation Account of England will be 214,0001. and 176,0001. respectively. It follows, therefore, that on the same estimate the amounts payable to the Local Taxation Accounts in the current financial year may be taken to be

£ England

780,000 Scotland

107,000 Ireland

88,000

80

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With the view of giving effect to the intentions of Parliament, my Lords proceed to make the following regulations with regard to the current and future years :

I.

England. The Commissioners of Inland Revenue shall, out of the proceeds of the Estate Duty derived in England from personal property, pay to the Local Taxation Account at the Bank of England, in order to meet the issues therefrom to spending authorities on account of the six months following the 31st March, 1897, one-half of the sum which the Local Government Board may certify to be the amount of the annual grant due to the Local Taxation Account under the Agricultural Rates Act, 1896.

The transfer of the above sum to the Local Taxation Account shall be made by the Commissioners of Inland Revenue by means of periodical payments; and such payments may be made by them “on account,” in anticipation of the issue of a certificate by the Local Government Board. These payments

on account” shall be made at a rate not exceeding 780,0001. for the current half year, being the sum estimated as likely to be needed for England for that period ; and the las“ payment required to complete the half-yearly grant shall not be made until the certificate of the Local Government Board has been issued.

The payment of the first half-yearly grant to the local Taxation Account shall, so far as practicable, be completed before the 31st March, 1897, and any sums not paid before that date shall be paid as soon thereafter as possible.

The subsequent grants due to the Local Taxation Account under the Act shall likewise be made by the Inland Revenue Commissioners by means of periodical payments in each year, and will be governed as regards their amount by the final certificate of the Local Government Board; unless such certificate be amended or varied in accordance with section

4 (5).

The Commissioners of Inland Revenue sha'l notify to the Local Government Board each transfer under the Agricultural Rates Act, in order that the amounts so transferred may be distinguished from the other revenue with which the Local Taxation Account is credited.

II.

Scotland The Commissioners of Inland Revenue shall, out of the proceeds of the Estate Duty derived in Scotland from personal property, pay to the Local Taxation (Scotland) Account, in order to meet the payments therefrom which may be made during the six months following the 31st March, 1897, a sum equal to ifths of the sum payable under the Agricultural Rates Act, 1896, to the Local Taxation Account therein mentioned, to meet the issues from that account during the same period.

In subsequent financial years, during the continuance of the Agricultural Rates, &c. (Scotland) Act, 1896, the Commissioners of Inland Revenue shall likewise pay to the Local Taxation (Scotland) Account annual sums equal to boths of the sum payable under the English Agricultural Rates Act.

The mode of making the payments to the Local Taxation (Scotland) Account in the present and subsequent years shall be the same as in the case of England, except that payments made thereto “on account” in anticipation of the Local Government Board's certificate must be at a rate not exceeding 107,0001. for the current half year.

The Commissioners of Inland Revenue shall notify to the Secretary for Scotland each transfer under the Agricultural Rates, &c. (Scotland) Act in order that the amounts so transferred

may be distinguished from the other revenue with which the Local Taxation (Scotland) Account is credited.

III.

Ireland. The Commissioners of Inland Revenue shall, out of the proceeds of the Estate Duty derived in Ireland from personal property, pay to the Local Taxation (Ireland) Account, to meet payments therefrom during the six months following the 31st March, 1897, a sum equal to oths of the sum payable under the Agricultural Rates Act, 1896, to the Local Taxation Account therein mentioned to meet the issues from that account during the same period.

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