§ Mr. WorthingtonTo ask the Secretary of State for Scotland if there is to be a national business rate in Scotland when the poll tax proposals go into operation in Scotland.
§ Mr. LangNo, although the extension to Scotland of such a rate remains my right hon. and learned Friend's objective. As the first stage in the reform of non-domestic rates in Scotland, increases in the non-domestic rate poundages set by local authorities will, under section 3 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, be subject to an index-linked ceiling from 1 April 1989.
§ Mr. WilsonTo ask the Secretary of State for Scotland if it remains his intention to introduce a uniform business rate in Scotland.
§ Mr. LangThe extension to Scotland of a uniform business rate set by the Government is my right hon. and learned Friend's objective, and the first step towards this will be the harmonisation of valuation practice north and south of the border.