Clause 8.—(CONTRIBUTIONS IN AID OF RATES BY POLICE AUTHORITIES.) (Hansard, 30 June 1955)

§ Mr. Deedes
I beg to move, in page 12, line 1, to leave out "may" and insert: 552 shall have, and shall be deemed always to have had, power to. With the next Amendment, this has the effect of making valid past payments by police authorities as contributions in aid of rates on hereditaments on which no rates are paid. The Committee will appreciate that police premises, like all property owned by Government Departments, are not rateable. However, in the past many police authorities thought it right to make contributions in aid of rates, and in some cases they have been given sanction to make these contributions under Section 228 (1) of the Local Government Act, 1933. This prevents the district auditor from disallowing the payment, but it does not make it valid. The Clause gives an opportunity to make it valid.

§ Mr. Deedes
I beg to move, in page 12, line 9, to leave out subsection (2) and add: (2) Where a contribution is made under this section in respect of a hereditament, for a year beginning on or after the date of the coming into force of the first new valuation list for the rating area in which the hereditament is situated, the value upon which that contribution is computed shall be entered in the valuation list as representing the rateable value of the hereditament; and the value so entered, or the amount of the contribution, as the case may be, shall be taken into account for the purpose of ascertaining totals or the proceeds of any rate for that rating area: Provided that this subsection shall have effect subject to the provisions of the Schedule (Contributions in aid of rates in respect of police properties in first year of new valuation list) to this Act in the case of any such contribution made for the year beginning with the date of the coming into force of the said first new valuation list. (3) Nothing in the last preceding subsection shall he construed as requiring a gross value to he determined or entered in the valuation list in the case of a hereditament in respect of which a contribution is made under this section. (4) In the application of this section to the metropolitan police district, any reference to the police authority shall be construed as a reference to the Receiver for the Metropolitan Police District. The Amendment is linked to the new Third Schedule. Its object is to get contributions made by the police authorities in aid of rates into the valuation lists. 553 The Clause as it stands provides that the values upon which the contributions by the police authorities are computed are to be treated as rateable values for the purpose of ascertaining the total of rateable values, but it makes no provision for entering the values on the valuation lists.
It was framed in that way because there were doubts whether it would be practicable to make such entries. These doubts have been resolved. It would be more satisfactory for all concerned to have the values of the police properties on the lists in common with the values of true Crown properties. That is what the Amendment and the new Schedule secure.

§ Mr. Mitchison
We are disposed to agree to the Amendment, but I should like to know whether, without any formal assessment of the police properties, the advice—indeed the opinion—of the valuation officers will be taken and followed in assessing, or whether there will be some purely discretionary basis differing from that which applies to other properties.

§ Mr. Deedes
I think that the hon. and learned Gentleman knows that in the assessment of Crown properties it is usual for the valuer to consult the local authorities before he arrives at the agreed figure. I am not sure whether that applies in this rather narrow category of police property. If the hon. and learned Gentleman will allow me, I should like to confirm that. My impression is that the answer is "Yes," because it does not fall strictly within the category of Crown properties.

§ Mr. Mitchison
I urge the hon. Gentleman to consult the terms of two ancient Treasury Minutes upon which I had a discussion with the Financial Secretary recently. He will find that the broad principle of the matter is that contribution on not only public property but property of this kind should be made in the same way and to the same extent as the formal payment of rates on other property. It would be undesirable to depart from that on any fine distinction between police properties and public property, if I may use that term.