§ 31. Mr. Lindsayasked the Minister of Health whether a factory, which has been entitled to the benefit of de-rating in respect of local rates, will continue to have that benefit if closed on account of concentration or circumstances of war, and is used for purposes of storage?
§ Mr. E. BrownNo, Sir, but having regard to decided cases in the courts, I 1098 think it is unlikely that the rateable value of premises which have ceased to be used as a factory and, in so far as they continue in beneficial occupation at all, fall to be assessed as premises for storage of the machinery, would exceed their value as an industrial hereditament with the benefit of de-rating. If my hon. Friend has any particular case in mind, I shall be glad to make inquiries.