§ Mrs. Cullenasked the Secretary of State for Scotland what action he will take as a result of his examination of the effects of the last revaluation on commercial premises.
§ Mr. RossAfter studying carefully all the relevant information which could readily be obtained I have decided that it does not lead to any clear conclusion, and that a more comprehensive inquiry is needed. I am therefore appointing a committee
to examine the effects of the 1966 revaluation on commercial subjects, and, if they deem it necessary, to consider what alternative courses of action could be taken to modify these effects by amendment of the valuation law, having regard to the consequences of such action in relation to domestic, industrial and other rateable subjects".I am glad to say that Mr. David S. Anderson, C.A., Professor Emeritus of Accounting and Business Method at Edinburgh University, has agreed to act as chairman of this committee.