HC Deb 23 November 1954 vol 533 c1045
27. Mr. Houghton

asked the Minister of Housing and Local Government the basis of fixing the gross value for rating purposes of new blocks of office buildings in England and Wales.

Mr. Deedes

The valuation officers of the Inland Revenue are at present valuing new blocks of office buildings by reference to the values of similar properties already entered in the valuation list for the particular area.

Mr. Houghton

Is the hon. Gentleman aware that that is quite contrary to the Rating and Valuation Act, 1925, which governs the determination of annual value of miscellaneous properties other than houses?

Mr. Deedes

Yes, that is true, but until revaluation is completed this is the fairest way of doing it, as I think the hon. Member, who has some knowledge of the subject, is aware.

Mr. Houghton

Will the hon. Member agree that it is not a question of fairness but a question of applying the Act of Parliament?