§ Mr. Jessel
asked the Secretary of State for the Environment whether rates are payable on houseboats and on caravans, respectively; and, if so, according to what formula.144W
§ Mr. Oakes
The moorings of houseboats are rateable, but not the houseboats themselves. Caravans remaining on a site for not too transient a period are rateable, but are otherwise not rateable. The rateable value is in each case the net annual value of the hereditament, as defined in Section 19 of the General Rate Act 1967.