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New Houses.—The Revenue Act of 1903.
In 1890 the Customs and Inland Revenue Act
granted exemption from Inhabited House Duty to all
houses used solely for providing separate dwellings at
rents not exceeding 7s. 6d. per week for each dwelling,
if the Medical Officer of Health certified that the
premises afforded suitable accommodation for each
of the persons inhabiting them, and that due provision
was made for their sanitary requirements.
This exemption was in order to encourage the erection
of artisans' dwellings on good lines, and it has
proved a useful piece of legislation.
The Revenue Act of 1903 extends the provisions
of the former Act, and now where a dwelling
house is used for the sole purpose of providing
separate dwellings it is enacted that (a) Any dwelling
which is of an annual value of below £20 shall be
exempt from Inhabited House Duty; (b) The rate of
Inhabited House Duty in dwellings of an annual
value of £20 but not exceeding £40 is reduced to 3d.;
and (c) The rate in respect of dwellings beyond an
annual value of £40 and not exceeding £60 is reduced
to 6d.
Applications under these Acts were made for
certificates with respect to the following properties:—
Nos. 5 to 18, Ripley Villas, Ellerton Rd. 14 houses
Nos. 19 & 20, Ripley Villas, „ 2 houses
Nos. 3 & 4, Essex Villas, ,, 2 houses
No. 3, Claremont Gardens, 1 house
19 houses
22