HC Deb 07 February 1973 vol 850 c116W
Mr. Eadie

asked the Secretary of State for Scotland what consideration has been given by his Department to proposing the exclusion of central heating arrangements when assessing rateable values.

Mr. Gordon Campbell

Section 9 of the Valuation and Rating (Scotland) Act 1956 requires the assessor, in years between revaluations, to give effect to any alteration in the value of any lands and heritages which is due to a material change of circumstances. I am considering whether this requirement should be modified at a suitable legislative opportunity.