HC Deb 29 April 1975 vol 891 cc385-6

Lords Amendment: No. 6, in page 4, line 5, at end insert: Provided that if the proprietor, tenant or occupier of the lands and heritages has intimated in writing to the assessor the event by reason of which a reduction in value of the lands and heritages is made, or an appeal the value in the relevant entry has been reduced on the ground of a material change of circumstances, the alteration in the roll shall have effect as from the date of the event or as from the beginning of the year in which intimation of the event is made, whichever is the later, or, as the case may be, as from the date of the material change of circumstances on which the appeal is grounded or as from the beginning of the year in which the appeal is lodged, whichever is the later;".

Mr. Milian

I beg to move, That the House doth agree with the Lords in the said amendment.

The purpose of the amendment is to ensure that an occupier who has appealed or made representations to the assessor about some material change of circumstances should receive the benefit of any consequential adjustment with effect from the date of the change or the beginning of the year in which he raised the matter, whichever is the later.

This means that where there is a reduction in the valuation the ratepayer now gets the additional benefit that the reduction takes place either from the date of the material change or from the beginning of the year in which the intimation of the change was made, whichever is the later, so that, regardless of when the decision is made, the ratepayer gets the benefit. This matter was raised at an earlier stage of the Bill, and the amendment effects an improvement from the ratepayer's point of view.

Mr. Teddy Taylor

We welcome the amendment because we pressed for it. Is the Minister satisfied that the law as at present drafted allows a valuation appeal committee to determine the date on which a material change of circumstance occurred if there is a dispute between the ratepayer and the assessor?

Mr. Millan

The law provides for that at the moment.

Question put and agreed to. [Special Entry.]

Lords Amendment: No. 7, in page 4, line 11, at end insert ;and the date on which any alteration in the roll made under this section comes into effect shall be stated in the roll".

Mr. Millan

I beg to move, That this House doth agree with the Lords in the said amendment.

The amendment is of a very simple nature. It places a duty on the assessor to show in the valuation roll the effective date of any alteration that is made. It is a matter of administrative convenience.

Question put and agreed to.

Subsequent Lords Amendments agreed to.

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