HC Deb 11 January 1996 vol 269 cc355-6

Amendment made: No. 1, in page 1, line 24, leave out subsection (5) and insert— '() Subsection (4) does not apply in relation to a hereditament where—

  1. (a) a proposal for the alteration of a local non-domestic rating list in respect of the hereditament has been made, and not withdrawn, before 30th January 1995 in accordance with regulations under section 55 of the Local Government Finance Act 1988,
  2. (b) the ground for the proposal was that the list was inaccurate because the hereditament ought not to be shown in the list or, in the case of a composite hereditament, the rateable value shown in the list was too high, and
  3. (c) the reason or one of the reasons given in the proposal, or on an appeal (in accordance with those regulations) to a tribunal against a refusal to make the proposed alteration, for the list being inaccurate was that any pitch occupied by a caravan or (as the case may be) mooring occupied by a boat was domestic property by virtue of section 66(1)(a) or (b) of that Act'.—[Sir Paul Beresford.]

Order for Third Reading read.—[Queen's consent signified.]

4.51 pm
The Parliamentary Under-Secretary of State for the Environment (Sir Paul Beresford)

I beg to move, That the Bill be now read the Third time.

First, I am grateful to hon. Members for accepting the amendment. I understand that residential boat owners have some concerns about the way in which local taxation affects them. Those concerns seem primarily to be about the council tax and are outside the Bill's scope, but once we have had full details of their concerns, we shall consider them carefully.

The Bill returns the law on the rating of pitches for caravans and of moorings for boats to what we had always intended it to be. Unless the Bill is enacted, most caravan and boat owners will face higher local tax bills. I commend the Bill, as amended, to the House.

4.52 pm
Ms Hilary Armstrong (North-West Durham)

I shall be as brief as the Minister, whom I thank for the commitment to consider the case that the Residential Boat Owners Association is making. Those people are concerned that the Bill, although not directly affecting the owners' council tax problem, will make it more difficult for them to advance their arguments. That is why they were worried that the Bill was going through without their involvement. I am therefore grateful to the Minister for agreeing that their concerns will he considered.

As the Minister said, the Bill restores the position to that which we all thought it was until a valuation tribunal decision. I know that not only many caravan and boat owners, but local authorities will be relieved. They are having enough problems in sorting out council tax issues for this year. The thought that they would have to go back three years to recover money and to repay other moneys did not fill them with great joy.

Therefore, it is in everyone's interests that the Bill receives a speedy passage. I thank the Minister for acknowledging the point that the Residential Boat Owners Association has been making and I look forward to its concerns being dealt with.

Question put and agreed to.

Bill accordingly read the Third time, and passed.

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