HC Deb 13 December 1965 vol 722 c219W
Sir M. Galpern

asked the Secretary of State for Scotland if he is aware that in smoke-control areas created under the Clean Air Act 1956 owner-occupiers of dwellinghouses who, in order to comply with the Act, have installed central heating are having the rateable value of their houses increased; and if he will seek to amend the law so that increases cannot be levied in such circumstances.

Mr. Ross

It is a basic principle of valuation for rating that improvements of a heritable nature to property are rateable, in whatever circumstances they have been made. I regret that I should not be justified in proposing legislation to exempt central heating appliances in smoke control areas.

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