HC Deb 15 December 1964 vol 704 c41W
58. Sir J. Maitland

asked the Chancellor of the Exchequer if he is aware that rating policy, for buildings used for agricultural purposes, differs from one authority to another, and that this is a source of grievance; and if he will take steps to remedy this anomaly.

Mr. MacDermot

Agricultural buildings, as defined in the Rating and Valuation Acts, are exempt from rating. Some buildings used for livestock are, however liable to rates because they do not fall within the statutory definition. The Inland Revenue valuation officers, whose duty it is to prepare and maintain rating valuation lists, apply the law as uniformly as possible on the basis of the information available to them.