HC Deb 30 June 1955 vol 543 cc643-4
Mr. Deedes

I beg to move, in page 26, line 7, at the end to insert:

Section 65 … After the word "lists)" there shall be inserted the words "and subsection (3A) of that section (which relates to certain contributions made by the Crown in respect of such property)."
Perhaps we could take this Amendment together with the next Amendment, which is linked with it.

The Amendment is made necessary because of the arrangements which the Treasury valuer will have to undertake to determine the value of Crown properties in tone with the new lists. Crown property is exempt from rates but the Exchequer makes a contribution in lieu, as we discussed earlier this afternoon. Then the value is discussed between the Treasury valuer and the rating authority.

In the interim, while discussions are going on—they cannot be concluded before 1st April. 1956—the Exchequer will pay contributions in 1956–57 based on the new rate poundages and the values existing in 1955–56. The value of this contribution will subsequently be revised for that year as well as 1957–58 and subsequent years. The rating authority will finally receive a contribution based on both the new values and the new rate poundages. The main adjustments in contributions will take place retrospectively in 1957–58.

This is a precautionary measure. It is to cover a situation which may arise where the Treasury valuer has been unable to complete the work by April, 1957. It is a precaution which we think desirable.

Amendment agreed to.

Further Amendment made: In page 26, line 12, at beginning insert: In section sixty-four, in paragraph (b) of subsection (3), after the word "and" there shall be inserted the words "(subject to the next following subsection)"; and after subsection (3) the following subsection shall be inserted:— (3A) Where such a contribution is made for the financial year beginning with the date of the coming into force of a new valuation list made under Part III of the Local Government Act, 1948, for the rating area in which the hereditament is situated (in this subsection referred to as 'the first year of the new list'),—

  1. (a) if the contribution is subsequently revised before the end of the financial year next following the first year of the new list, the amount to be taken into account for the purpose of ascertaining the proceeds of any rate for the first year of the new list shall be the amount of the contribution as revised, notwithstanding that the revision is made after the end of the last-mentioned year;
  2. (b) if, in the case of a contribution in respect of a hereditament which was occupied by or on behalf of the Crown for public purposes at the time when the new valuation list came into force, the contribution as originally made, or as subsequently revised as mentioned in the preceding paragraph, is computed on a value which differs from the value shown in the list when it came into force, then, subject to the two following paragraphs, the value on which the contribution is so computed shall, for the purpose of ascertaining totals, be deemed to have been shown in the list, as representing the rateable value of the hereditament, as from the time when the list came into force, instead of the value actually shown in the list at that time;
  3. (c) if, in a case falling within the last preceding paragraph, the difference between the values mentioned in that paragraph is wholly attributable to a structural alteration or other event which has taken place since the time when the new list came into force, that paragraph shall not apply;
  4. (d) if, by reason of one or more structural alterations or other events which have taken place since the new list came into force, the contribution as originally made, or as subsequently revised, is computed on two or more different values, then—
    1. (i) any of those values which is referable to a period subsequent to such an alteration or event shall be disregarded for the purpose of ascertaining totals for the first year of the new list, and
    2. (ii) the value referable to the period before the alteration or event (or the earliest of them, if more than one) shall for that purpose be deemed to have been shown in the new list, as representing the rateable value of the hereditament, as from the time when the list came into force, instead of the value actually shown in the list at that time:
Provided that nothing in paragraphs (c) and (d) of this subsection shall affect the ascertainment of totals for any year subsequent to the first year of the new list."—[Mr. Deedes.

Schedule, as amended, agreed to.

Sixth Schedule agreed to.