HC Deb 26 June 1984 vol 62 cc871-2
Sir George Young

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

Mr. Deputy Speaker

With this it will be convenient to take amendments Nos. 31 and 32.

Sir George Young

We have received a very large number of representations, mainly from yacht clubs and owners, about the effects of schedule 2. Amongst them, there is a widespread—and, I have to say, mistaken—belief that the schedule places a new tax on yachting. Let me say quite clearly that the schedule as originally drafted in no way affects the basic rateability of moorings, which has existed for a very long time. In practice, however, many moorings have escaped rating because of the difficulty of identifying occupiers, while others have had to pay rates. That is clearly unfair. Part II of schedule 2 therefore ensures that that liability can be better enforced by providing valuation officers with discretion to assess a group of moorings in separate occupation as a single hereditament in the occupation of the owner.

I understand the concern of the yachting community that this may lead to an additional financial burden for some of them. Much of that concern is focused on whether it is proper to rate one particular type of mooring, commonly known as a swinging mooring, which consists of a buoy attached to an anchor or weight that lies on the seabed and is designed to be raised from time to time—for example, in the winter, or for maintenance. There is some doubt about the rateablity of such moorings, many of which may not be sufficiently permamently fixed to the seabed to satisfy the basic criteria for rateability.

The amendment fulfils a commitment that the Under-Secretary, my hon. Friend the Member for Bristol, West (Mr. Waldegrave), gave in Committee to remove any such doubt by making it clear that that type of mooring is not liable to be assessed for rates, and I hope that the House will agree that this is a sensible and pragmatic solution. The remainder of schedule 2 is not altered and will apply to all moorings that are not exempted from rates by this amendment.

Question put and agreed to. [Special Entry.]

Lords amendments No. 31 and 32 agreed to. [Special Entry.]

Lords amendment No. 33 agreed to.

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