§ 26. Mr. Sharplesasked the Minister of Housing and Local Government whether he will seek to amend the law so that those garages rateably occupied by householders and used in connection with their occupation of a nearby dwelling may be entitled to the 5d. rate deduction 1391 given to householders under Section 48(1) of the General Rate Act, 1967.
§ Mr. MacCollNo, Sir. The purpose of the present provision is to reduce the rate burden on householders in respect of their dwellings and garages only benefit incidentally as parts of dwellings. While I understand the annoyance of some ratepayers, the amount involved is normally very small and any alteration would still leave anomalies.
§ Mr. SharplesIs the hon. Gentleman aware of the sense of unfairness between occupiers of houses, who are entitled to this deduction, and those of flats, who are not? Will he consider this again?
§ Mr. MacCollMost people would feel a sense of unfairness that they never had any rebate before on domestic payments. I think that most ratepayers recognise the generous nature of the Government's provision.
§ Mr. Boyd-CarpenterIs it not curious that if a garage is part of the structure of the house it gets relief but that if it belongs to the owner of a flat and is a few yards away it does not? Does the hon. Gentleman really defend that?
§ Mr. MacCollIt is not for me but for the courts to defend it. The question of whether or not a garage is separately rated must be settled by the courts, and any ratepayer is entitled to test it in the courts.