§ 31. Mr. Beswick
asked the Chancellor of the Exchequer if he is aware of the hardship inflicted on owner-occupiers of bungalows within the Uxbridge area by the new rating valuations; that assessments have been increased from £25 to £54 on two-roomed bungalows; that increases of this order are held to be justified by the rentals obtaining in 1938; and, in view of the unusual circumstances in which some bungalows were let on the outskirts of London immediately pre-war, if he will take action to enable these increases in such valuations to be reconsidered.
§ Mr. H. Brooke
The Valuation Department has not been able to trace such a case, but if the hon. Member will let me have further particulars I will gladly make inquiries.
1039 The general basis of assessment of dwelling-houses for the recent revaluation is their 1939 letting value, and the rents payable about that time have properly been taken into account by valuation officers. If a ratepayer thinks his assessment is too high, he has the right to take the matter to appeal before the local valuation court.
§ Mr. Beswick
Is the Financial Secretary aware that locally taking the matter to the appeal court is regarded as a farcical procedure, because it appears to be tied down to the formula about the 1939 rents? In view of the invitation extended by the right hon. Gentleman to me to pass on this information, however, I shall be delighted to let him have the details.
§ Mr. Brooke
I am sure that the hon. Member realises that the appeal court is not under my control. It is simply administering the law as laid down by this House.