§ 63. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that valuers acting for the Board of Inland Revenue seek to increase rating valuations for property where independent electricity generators are installed, even if such generators are for emergency standby use only in event of breakdown 30W of mains electricity supplies; that such increased valuations are not consonant with the policy of Her Majesty's Government in stimulating and encouraging independent electricity generation; and whether he will instruct the Board of Inland Revenue to cease the practice of increasing rating valuation on account of independent electricity equipment installed.
§ Mr. R. A. ButlerWhere the annual value of premises is enhanced by the presence of an independent electricity generator (which is part of the rateable plant) an Inland Revenue valuer is not entitled in law to disregard such additional value in making a valuation of the premises for rating purposes. I regret, therefore, that I am unable to issue the instruction suggested.