HC Deb 30 June 1982 vol 26 c341W
Mr. Heddle

asked the Secretary of State for the Environment whether, in view of the increase in property values generally since April 1974, he will review section 21 of the Local Government Act 1974 on the disregarding of any minor improvements carried out to dwellings from April 1974 which would not have had the effect of raising the rateable value by more than £30 for rating purposes until the next general revaluation.

Mr. King

Under section 20 of the General Rate Act 1967, any alteration to the rateable value of a hereditament is based on the values appertaining at the time of the last general revaluation. The £30 limit to which my hon. Friend refers, is also covered by this provision and therefore has the same effect as it did when introduced. I am considering the implications of the operation of section 21 in the context of the review of domestic rate—"Alternatives to Domestic Rates": Cmnd. 8449.