§ 33. Mr. Millan
asked the Secretary of State for Scotland if he is aware that repayment of rates is refused by a local authority in respect of a year other than the current year of valuation, even 1300 where it is admitted that the rateable value for the year in question was entered by mistake on the valuation roll at too high a figure; and if he will introduce amending legislation to enable repayments to be made in those circumstances.
§ Mr. G. Campbell
My right hon. Friend is not aware that local authorities are refusing to repay excess rate payments where these are due to errors. Provision for such repayments is made in Section 20 of the Local Government (Financial Provisions) (Scotland) Act, 1963.