§ Sir G. Willsasked the Chancellor of the Exchequer whether he is aware that, in a number of cases where rents of properties are controlled under the Rent Restrictions Acts, these properties are assessed for rates by the valuation officer at a gross value in excess of the controlled rent; whether he is satisfied that this is not inequitable; and whether he will give instructions to valuation officers that; in assessing rent controlled property, the gross rateable value should be based on the rent which the owner can legally charge.
§ Mr. BarberIn 1922 the House of Lords upheld the previously held view of the law in England and Wales that in assessing the gross value of property for rating purposes, no account should be taken of any statutory restriction upon the rent obtainable. Were this not so, one of the consequences would be that an owner-occupier or a tenant of an uncontrolled house might find himself paying more rates than the tenant of an identical house next door who was paying a controlled rent. It is, of course, normally the case that where a landlord is in receipt of a controlled 17W rent and is liable for rates he can recover them in full from his tenant. Valuation officers must make their assessments on the basis laid down by the law.