§ Mr. Powellasked the Secretary of State for Northern Ireland to what causes he attributes the exceptionally above-average shift in rate burden from domestic to other hereditaments resulting from the new valuation in certain districts, and particularly the shift of over 10 per cent. in Londonderry; and what corrective measures he proposes to take.
§ Mr. Merlyn ReesThe primary purpose of general revaluation is to take account of the changes in the value of property which occur from place to place and thus enable the rate burden to be redistributed as fairly as possible on the basis of the most up-to-date information. Any shift in the rate burden which may occur between one class of property and another is the result of a professional assessment of so many different factors that it is not possible to particularise. The drawing up of the valuation list is a statutory duty of the Commissioner of Valuation. Any review of that list is ultimately a matter for the Lands Tribunal of Northern Ireland and the superior courts, acting upon the application of occupiers who consider that their properties have been incorrectly valued.