§ [SECOND READING.]
§ Order of the Day for the Second Reading read.
§ THE SECRETARY FOR SCOTLAND (Lord BALFOUR OF BURLEIGH)My Lords, the Bill which I ask your Lordships to read a second time today will, if passed, effect a slight but somewhat important, alteration in the law of valuation in Scotland, As your Lordships are probably aware, our rolls of valuations for assessment purposes are made up once every year on August 15th, the properties entered upon them being those 769 in actual occupancy on May 15th previous. It has been found in the past that after May 15th, properties come into occupation, but there is no machinery by which they can be put on the roll, and therefore they escape rating for the year. The object of this Bill is to confer on the valuation authorities in Scotland, the power, which only one or two have at present by special Act, to make up supplementary rolls at the end of six months from August 15th, in order that these properties may not escape rating for the whole year. I do not anticipate that there can be any opposition to the proposal, which was unanimously recommended by the Royal Commission over which I had the honour to preside. The Commission reported thus—
In order that some contribution may be obtained from the properties we have mentioned, we think that similar powers should be given to the Scottish Valuation Authorities, though, if prepared at all, the Supplementary Valuation Roll should be made up before 15th March in each year, and be subject to the same conditions as in the case of the Annual Valuation Roll, the parties interested being entitled to the same notices and rights of appeal.That is really the provision of this Bill. Since the Bill has been introduced I have received representations in favour of laying the duty compulsorily upon all authorities of making a Supplementary Valuation Roll. That matter is open to consideration, but at present I am disposed to think that the proposal in the Bill is the better one. I think it would be absurd to lay on all authorities, some of whom might have only a very small area to deal with in which only one or two houses might come into occupation after the term named, the duty of preparing a supplementary valuation roll. But that may be a matter worth while discussing at the Committee stage. In the meantime, I ask your Lordships to give the Bill a Second Reading.Bill read 2a, and committed to a Committee of the Whole House.