§ 20. Mr. Gourlay
asked the Secretary of State for Scotland if he is aware of the wide disparity in the basis of assessing houses during the recent revaluation in Scotland; and what action he proposes to take to ensure that a uniform basis of assessment will be used by the assessors at the revaluation to be made in 1966.
§ Mr. Galbraith
No, Sir. It is impossible to form a view on this question until all valuation appeals have been decided. My right hon. Friend proposes in due course to ask the Scottish Valuation Advisory Council to review the arrangements made for the revaluation and to advise on any matters appearing to it to require further consideration before the next revaluation.
§ Mr. Gourlay
Is the Minister aware that some valuation appeal committees refuse to accept comparisons with subjects outside their valuation areas? While I am pleased to learn from the hon. Gentleman this afternoon that 1081 some reference will be made to the Scottish Valuation Advisory Council, may I ask him to stress the difficulties which have arisen as a result of the refusal of some of these appeal committees in this instance?