§ 78. Mr. Viant
asked the Minister of Health whether any trade or business, other than that of licensed victualler, has an additional avenue for securing rating reduction by the right to present evidence of decrease in business turnover; how long such has been in vogue; and whether he will recommend rating authorities, or consider whether any legislation is necessary, to give him power to recommend that this exceptional treatment of one class of ratepayers at the expense of the rest should come to an end?
§ Sir K. Wood
The basis of assessment for rating is the rent which a hypothetical tenant would pay for the premises. Evidence of turnover is therefore admissible in determining the assessment of any business premises, if and in so far as it may be relevant to the determination of that rent, and there is no statutory provision differentiating licensed premises from other rateable hereditaments in this respect. Rating authorities are well aware of the legal position, as the Courts have 2756 established it, and I do not think I could usefully make any recommendations on the subject.