HC Deb 30 July 1935 vol 304 c2619

Lords Amendment: In page 39, line 31, at the end, insert: (7) For the purposes of any enactment relating to valuation or rating, the gross annual value of any dwelling-house or dwelling to which this Section applies shall not exceed the rent (exclusive of occupier's rates) fixed in pursuance of this Section, and no account shall be taken of any rebate from the rent so fixed.

The LORD ADVOCATE

I beg to move, "That this House doth agree with the Lords in the said Amendment."

This will make clear what has all along been the intention, that the rent which the local authority fixes as the market rent has to be taken for the valuation, and not that rent reduced by any rebate which it may give.

Mr. N. MACLEAN

I take it that this is for the purposes of assessment?

The LORD ADVOCATE

That is so.

Mr. MACLEAN

Does it mean that the tenant will be rated, not on the market rent that he is paying, but on the assessment value that appears on the assessment roll?

10.14 p.m.

The LORD ADVOCATE

If the market value appears in the valuation roll rates will be paid upon that valuation. It is necessary that it should be so, because a rebate will vary according to the ability of the tenant to pay and according to who is occupier at the time. Obviously the figure in the valuation roll should be the proper annual value of the house, and not one which is representative of what may be a temporary rebate.

Subsequent Lords Amendments to page 41, line 26, agreed to.