§ 38. Mr. Wylieasked the Secretary of State for Scotland if he proposes to introduce legislation to amend the law of valuation in Scotland following the recent decision of the court that off-peak electric storage heaters fall to be regarded as heritable for valuation purposes.
§ Mr. RossNo, Sir. I do not think that it would be wise to attempt to define by Statute which installations and other improvements to property are heritable and which are not.
§ Mr. WylieWould not the right hon. Gentleman agree that this view of the law, which I do not question in any way, is widely resented by those who feel that they have been misled by the electricity board into purchasing these storage heaters, and generally widely resented by people who intended to improve their own property in this way?
§ Mr. RossI do not think that the position would be improved by the introduction of the change in legislation which the hon. and learned Member suggests.
§ Mr. William HamiltonDoes not my right hon. Friend agree that this Question underlines the illogicality of the rating system? Can he say whether he is marching step by step with his right hon. Friend the Minister of Housing and Local Government in this review of local taxation?
§ Mr. RossI think that my hon. Friend is quite right. It is the rating system that is the real culprit, and he knows perfectly well how I feel about that, and how I would like to act in this way.