§ Mr. Wigleyasked the Secretary of State for Northern Ireland why it has been decided in Northern Ireland not to change the basis of rate assessment from rental to capital valuation, as is currently recommended for local authorities in England.
§ Mr. DunnIn Great Britain, the decision to change the basis of assessment from rental to capital value follows a recommendation of the Layfield Report on local government finance. This report did not cover Northern Ireland. I am, however, currently studying the implications for Northern Ireland of the proposals contained in the report.