§ Mr. Rippon
asked the Minister of Housing and Local Government whether he has yet appointed the Committee foreshadowed in his White Paper on Local Government Finance to review the Plant and Machinery (Valuation for Rating) Order, 1927.
§ Mr. H. Brooke
Yes. The following have agreed to serve on the Committee:
- Sir Edward H. Ritson, K.B.E., C.B. (Chairman),
- Mr. T. S. Dulake, F.R.I.C.S.,
- Mr. A. B. Henderson, M.A., M.I.C.E., M.I.Mech.E.,
- Mr. Maurice Lyell, Q.C.,
- Mr. C. H. Pickworth, M.I.C.E., M.I.E.E.
The terms of reference are:To prepare in accordance with subsection (6) of Section 24 of the Rating and Valuation Act, 1925, a revised Statement setting out in detail all the machinery and plant which appears to the Committee to fall within any of the classes specified in the Third Schedule to that Act.It will be open to the Committee to review the interpretation of the Third Schedule and the existing Plant and Machinery Order as it has developed in practice since the Schedule was enacted and to recommend any changes in the interpretation thereof for the purpose of preparing the revised Statement.It will also be open to the Committee to draw attention to any desirable amendments to the Third Schedule to permit of greater clarity and precision in the drafting of the revised Statement always provided that such amendments do not involve a material change in the general concept of the rating of plant and machinery as now laid down in the Schedule.In either case the Committee should indicate what differences in the revised Statement would result from any change of interpretation, or amendments to the Third Schedule, as the case may be.